Sökning: "accounting-based indicators"

Hittade 5 uppsatser innehållade orden accounting-based indicators.

  1. 1. Ersättning till verkställande direktörer : En studie om rörlig ersättning och ersättningsprogram i svenska fastighetsbolag mellan åren 2018 - 2022

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Daniel Hellkvist; Linus Lord; [2023]
    Nyckelord :Chief Executive Officer; Decision Usefulness; Fair value; Incentive-program; Performance measurement; Stewardship; Variable remuneration.; Decision usefulness; ersättningsprogram; prestationsmått; rörlig ersättning; stewardship; verkligt värde; verkställande direktör.;

    Sammanfattning : Bakgrund: Ersättning till verkställande direktörer är ett ämne som blossar upp i samhällsdebatten med jämna mellanrum, speciellt vid skandaler där en VD:s agerande går att ifrågasätta. Trots att rörlig ersättning funnits i mer än 130 år i Sverige och ämnet uppmärksammas i dagstidningar, finns det begränsad forskning kring ämnet. LÄS MER

  3. 2. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Asif Sarker; Mundi Mike-Hana Fongang; [2021]
    Nyckelord :Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

    Sammanfattning : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. LÄS MER

  4. 3. Is M&A success decided before the deal goes through?

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Bore Westman; Erik Mildenberger; [2021]
    Nyckelord :M A; Success; Acquisitions; Performance; EU-15; Accounting; ROA; R D; Business and Economics;

    Sammanfattning : The aim of this paper is to contribute to the ongoing discussion about M&A performance and the impact pre-merger characteristics have on post-merger performance for the acquiring firm. The study is limited to acquisition deals that occurred in 2014 and the acquiring firm being located in the EU-15 area. LÄS MER

  5. 4. Sustainability-Driven Innovation and Financial Performance: How does it pay to be green?

    Magister-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Alejandro Aristi Capetillo; [2020]
    Nyckelord :sustainability-driven innovation; financial performance; DJSI; panel data methodology; environmental sustainability; operational efficiency; Business and Economics;

    Sammanfattning : Market and policy pressures increasingly demand a shift towards sustainable means of production; thereby, the inconclusive and long-standing debate between the impact of environmental efforts and economic performance at the firm level has never been so relevant. However, companies who seek to prioritize sustainability on their processes and outputs still need to focus on their financial returns. LÄS MER

  7. 5. Research and Development and Firm Performance : Investigating the need for Research and Development Expenditure as a factor of enhancing the Performance of Firms

    Master-uppsats, Företagsekonomi

    Författare :Rufus Ayam; [2012]
    Nyckelord :research and development; expensed R D; capitalized R D; firm performance; accounting-based indicators;

    Sammanfattning : Despite the huge sum of money that is being spent on research and development (R & D) on yearly basis by firms, very few empirical studies exist to shed more lights about the effects of this practice on firm performance. However, the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in their publication of International Accounting Standard (IAS) 38, require that expenditures incurred during R & D should either be expensed in the statement of comprehensive income or capitalized as an intangible asset in the statement of financial position provided certain criteria are fulfilled (IASB, 2012, p. LÄS MER