Sökning: "accounting disclosures"

Visar resultat 1 - 5 av 65 uppsatser innehållade orden accounting disclosures.

  1. 1. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Sebastian Engsevi; Oscar Robért; [2019-08-08]
    Nyckelord :Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  2. 2. Changes in Disclosure Tone after an Incident - Quality and industry spill-over effects

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Josefin Dolietis; Fanny Rydberg; [2019-08-08]
    Nyckelord :Disclosure tone; disclosure quality; spill-over effect; industry response; text analysis; activity; optimism; certainty; realism; impression management; information overload; greenwashing;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  3. 3. Accounting for Cryptocurrencies - A Nightmare for Accountants

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Författare :Ellinor Sundqvist; Piia Hyytiä; [2019]
    Nyckelord :Cryptocurrency accounting; Earnings Management; Assets; Disclosures; Revenues; IFRS; IAS;

    Sammanfattning : Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. LÄS MER

  4. 4. Hur förhåller sig kommuner till kravet att lämna upplysningar om väsentliga personalförhållanden? : En kvantitativ studie om kommunal redovisning

    Magister-uppsats, Linköpings universitet/FöretagsekonomiLinköpings universitet/Filosofiska fakulteten; Linköpings universitet/FöretagsekonomiLinköpings universitet/Filosofiska fakulteten

    Författare :Erik Håkansson; Malin Anderbygd; [2019]
    Nyckelord :Municipal accounting; Significant personnel conditions; Annual reports; Positive accounting; Kommunal redovisning; Väsentliga personalförhållanden; Årsredovisningar; Positiv redovisningsteori; Institutionella teori;

    Sammanfattning : Bakgrund: Den kommunala redovisningslagen ställer krav på att kommuner ska lämna upplysningar om väsentliga personalförhållanden i sina årsredovisningar. Lagen definierar dock inte vad som är väsentliga personalförhållanden. LÄS MER

  5. 5. Customer Equity: To Capitalize or Not to Capitalize - That is the Question - A Study on Customer Equity in Subscription-based Enterprises from Stakeholders' Perspectives

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

    Författare :Elle Mustakallio; Mathilde Hannell; [2019]
    Nyckelord :Customer equity; Subscription-based enterprises; Customer lifetime value; Capitalization; Intangible assets;

    Sammanfattning : Customer equity is a concept that stems from the marketing field of research, however, its usefulness extends beyond the valuation of marketing activities. Within the accounting field of research, customer equity has been examined by a limited number of researchers who have identified it as the main, value-driving, intangible asset in subscription-based enterprises, currently missing from the financial reports. LÄS MER