Sökning: "accounting"

Visar resultat 1 - 5 av 2725 uppsatser innehållade ordet accounting.

  1. 1. IFRS 16 – Den nya leasingstandarden - En studie av börsföretags incitament att manipulera redovisningen av leasingavtal

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Josef Charif; Jenny Liesén; [2020-09-08]
    Nyckelord :IFRS 16; leasingavtal; skuldsättningsgrad; diskonteringsränta; incitament; nyckeltal.; IFRS 16; leasing agreement; debt-to-equity ratio; discount rate; incentives; financial ratios.;

    Sammanfattning : Background: With the new lease accounting standard, IFRS 16, new rules regarding leasing agreement became mandatory from January 1st, 2019. The rules imply that all leasing agreements ought to be activated in the balance sheet of the lessor. LÄS MER

  2. 2. Effekter på nyckeltal i samband med implementeringen av IFRS 16

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Daniyal Askarnia; Alexander Fahlstad; [2020-09-08]
    Nyckelord :IAS 17; IFRS 16; leasegivare; leasetagare; operationell leasing; finansiell leasing; right-of-use assets; soliditet; skuldsättningsgrad; EBITDA-marginal; ROE; ROA; IAS 17; IFRS 16; lessor; lessee; operational leasing; financial leasing; right-of-use assets; solidity; leverage; EBITDA margin; ROE; ROA;

    Sammanfattning : Background and problem discussion: The previous leasing standard IAS 17 met criticismsince lessees have been able to classify their leases as either operational or financial. Thisoption reduced the comparability for the users of the financial reports, which increased therisk of misinterpreting the financial information. LÄS MER

  3. 3. Will Good Deeds Redeem Your Sins? A quantitative study of the effects of corporate charitable donations in a sin stock setting

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Fredrik Mattsson; Herman Weber; [2020-08-05]
    Nyckelord :Sin Stocks; CSR; Corporate Donations; Charity; Legitimacy; Stakeholder Sentiment;

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

  4. 4. IFRS 16 - Implementeringens effekter på publika flygbolags kapitalstruktur

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Peter Johansson; Jonathan Praetorius; [2020-07-09]
    Nyckelord :IFRS 16; IAS 17; leasing; flygbolag; kapitalstruktur; skuldsättningsgrad.; IFRS 16; IAS 17; leasing; airlines; capital structure; debt-to-equity ratio;

    Sammanfattning : Background: Leasing has proven to be a common financing alternative in capital-intensive industries. Studies also indicate that operating leases, which according to IAS 17 are to be excluded from the balance sheet, constitute the majority of existing leasing agreements. LÄS MER

  5. 5. Improving Decision Making Through the Use of BI&A and a Data-Driven Culture

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Fredrik Öberg; Gustav Öhman; [2020-07-08]
    Nyckelord :Decision Making; Data-Driven Decision Making; Data-Driven Cultures; Data- Driven Organisations; Management Accounting; BI A; BI; Business Intelligence;

    Sammanfattning : Background and problem: Today, businesses act in an increasingly complex environment,that requires organizations to be more adaptive. This increases the value of data analytics anddecision support systems such as Business Intelligence & Analytics (BI&A) for decisionmakers and enables them to make better and quicker decisions. LÄS MER