Sökning: "accounting firm"
Visar resultat 1 - 5 av 352 uppsatser innehållade orden accounting firm.
1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. LÄS MER
2. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company
Master-uppsats, Lunds universitet/InnovationsteknikSammanfattning : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. LÄS MER
3. "GRI PÅ STEROIDER" : Hur en större revisionsbyrå formar och anpassar sig tillEU:s nya direktiv för hållbarhetsrapportering (CSRD)
Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälleSammanfattning : The new sustainability directive Corporate Sustainability Reporting Directive [CSRD] isdescribed as the biggest thing that has happened since International Financial ReportingStandards [IFRS] was implemented in the reporting world. A watered-down Non-FinancialReporting Directive [NFRD] will be given new strength through CSRD, which entails higherand stricter requirements for reporting companies to report sustainability information to, amongother things, improve comparability and credibility, and as a step on the way to equatingsustainability reporting with financial reporting. LÄS MER
4. The Missing Ingredient: How to improve value investing in the information age
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. LÄS MER
5. The Moderating Role of Employee Skill on the Relationship between R&D Intensity and Firm Performance
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : This paper investigates the moderating effect of employee skill, as measured by employee productivity and training, on the relationship between R&D spending, measured as R&D intensity, and firm performance, measured as ROA, for the accounting-based standard, and market capitalization, for the market-based standard. The study employs a hierarchical Pooled OLS logistic regression and a Fixed Effects regression model, to account for the structure of the panel data. LÄS MER