Sökning: "The Accounting Change Model"

Visar resultat 6 - 10 av 113 uppsatser innehållade orden The Accounting Change Model.

  1. 6. Claws and Effect : how Small Carnivore Richness Responds to Habitat Diversity and Ecological Productivity

    Master-uppsats, SLU/Dept. of Wildlife, Fish and Environmental Studies

    Författare :Emilia Arkdalen; [2023]
    Nyckelord :small carnivore; camera trap; occupancy model; species richness; productivity; habitat richness; habitat evenness;

    Sammanfattning : Species distribution and composition research has gained significance in light of global warming and its impact on biodiversity. Understanding the factors shaping species richness is crucial for wildlife ecology and conservation. LÄS MER

  3. 7. Ownership structure and accounting quality: A study on Swedish private equity backed companies

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Oscar Cederholm; Gustaf Persson; [2023]
    Nyckelord :Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

    Sammanfattning : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. LÄS MER

  4. 8. A blessing in disguise? - The effect of COVID-19 restrictions on air pollution in India

    Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Jonatan Pupp; [2022]
    Nyckelord :air pollution; COVID-19; lockdown; local linear regression; non-parametric regression discontinuity design; Business and Economics;

    Sammanfattning : The outbreak of COVID-19 plunged the world economy into a pandemic with severe consequences. However, the pandemic may very well have been a blessing in disguise for the mitigation of another killer: ambient air pollution. LÄS MER

  5. 9. Carbon Premium & Policy Uncertainty: An Analysis of Correlation Between Carbon Exposure and Stock Returns, and the Impact of Presidential Elections on Carbon Risk.

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Sander Hugosson; Jacob Lundquist; [2022]
    Nyckelord :Carbon premium; Stock returns; Sustainable finance; Presidential elections; Carbon emissions;

    Sammanfattning : Earth's climate is changing, but the timing and extent of policy responses remain uncertain. This paper aims to test the correlation between firms' carbon emissions and stock returns. The analysis is two-leveled; a general test throughout the period 2012 to 2022, and two separate tests surrounding the last two American presidential elections. LÄS MER

  7. 10. Earnings management i svenska kommuner : En kvantitativ studie

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Frida Johansson; Jonas Magnusson; [2022]
    Nyckelord :Earnings management; big bath accounting; income smoothing; discretionary accruals; municipal accounting; Earnings management; reningsbad; resultatutjämning; diskretionära periodiseringar; kommunal redovisning;

    Sammanfattning : Titel: Earnings management i svenska kommuner Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Frida Johansson och Jonas Magnusson Handledare: Jan Svanberg Datum: 2022 – januari Syfte: Syftet med studien var att undersöka och kartlägga huruvida earnings management i form av diskretionära periodiseringar förekommer i svenska kommuner. Metod: I studien har en kvantitativ forskningsstrategi tillämpats, med en longitudinell forskningsdesign. LÄS MER