Sökning: "accounting d"

Visar resultat 1 - 5 av 349 uppsatser innehållade orden accounting d.

1. 1. Value Relevance of Capitalized Intangibles

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

   Författare :Adam Groundstroem; Martin Svedin; [2024]
   Nyckelord :Intangible assets; Capitalization; Value relevance; Financial Reporting;

   Sammanfattning : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. LÄS MER

3. 2. Modelling the Exchange Rate: Evidence from the Impacts of Quantitative Easing in Sweden

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Författare :Anny Eklund; Markus Sallkvist; [2024]
   Nyckelord :Quantitative easing; Exchange rate; Bayesian VAR model; Small open economy; Triangular factorisation;

   Sammanfattning : Quantitative easing, the unconventional monetary policy measure used by many central banks to combat low inflation when interest rates are at the lower bound, has shown to be an effective tool for depreciating the domestic currency. Although the exchange rate is of particular importance in a small open economy as it directly impacts inflation dynamics,trade competitiveness and plays a substantial role in shaping monetary policy, few papers have investigated how the depreciating effect of QE to the exchange rate works. LÄS MER

4. 3. Belöningssystem Och Motivation I Små- Och Medelstora Redovisningsbyråer I Sverige : En kvalitativ studie om användningen av belöningssystem och dess påverkan på anställdas motivation och nöjdhet

   Kandidat-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

   Författare :Rawan Shamieh; Edin Tahiri; James Manzi; [2024]
   Nyckelord :Rеward systеm; financial rеward; non-financial rеward; motivation; intrinsic motivation; еxtrinsic motivation; small and mеdium accounting firms; Bеlöningssystеmеt; ekonomiska bеlöning; ickе-ekonomiska bеlöning; motivation; inrе motivation; yttrе motivation; små och mеdеlstora rеdovisningsbyråеr;

   Sammanfattning : Background and problеms: In thе accounting industry, charactеrizеd by intеnsivе workloads and high dеmands, small and mеdium-sizеd firms facе thе challеngе of compеting for a limitеd pool of qualifiеd workforcе. Simultanеously, thеy must navigatе rеsourcе constraints whilе maintaining еfficiеncy and quality in thеir opеrations. LÄS MER

5. 4. Context-aware security testing of Android applications : Detecting exploitable vulnerabilities through Android model-based security testing

   Master-uppsats, KTH/Skolan för elektroteknik och datavetenskap (EECS)

   Författare :Ivan Baheux; [2023]
   Nyckelord :Android Application Security; Vulnerability Detection; Context-Awareness; Model-Based Security Testing; Domain Specific Language; Sécurité des Applications Android; Détection de Vulnérabilités; Sensibilité au Contexte; Tests de Sécurité Basés sur les Modèles; Langage Dédiés; Android-applikationssäkerhet; Upptäckt av sårbarheter; Kontextmedvetenhet; Modellbaserad säkerhetstestning; Domänspecifikt språk;

   Sammanfattning : This master’s thesis explores ways to uncover and exploit vulnerabilities in Android applications by introducing a novel approach to security testing. The research question focuses on discovering an effective method for detecting vulnerabilities related to the context of an application. LÄS MER

7. 5. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

   Författare :August Forsell; Daan van Elk; [2023]
   Nyckelord :Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER