Sökning: "change in accounting principle"

Visar resultat 1 - 5 av 17 uppsatser innehållade orden change in accounting principle.

1. 1. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

   Författare :Oscar Cederholm; Gustaf Persson; [2023]
   Nyckelord :Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

   Sammanfattning : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. LÄS MER

3. 2. It's A(c)crual World

   Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Jack Rydén; Oskar Åkesson; Filip Angerlöv; [2022]
   Nyckelord :Accrual Earnings Management; Principle-based Accounting; Discretionary Accruals; CEO-changes; Stockholm Stock Exchange; Business and Economics;

   Sammanfattning : Sammanfattning Titel: It’s A(c)crual World Seminariedatum: 3 juni 2022 Kurs: FEKH69, Examensarbete på kandidatnivå i redovisning. 15 Högskolepoäng. LÄS MER

4. 3. Climate-neutral buildings – Impact of existing definitions on building design

   Master-uppsats, Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

   Författare :Nishat Tasnia Aive; Roberts Razna; [2022]
   Nyckelord :Climate neutrality; Climate-neutral buildings; Climate impact; Climate compensation measures; Climate-neutral certifications; Technology and Engineering;

   Sammanfattning : Climate change poses one of the most substantial threats to humanity today global greenhouse gas emissions are not reduced drastically in the near future, it can lead to severe consequences worldwide. To address this issue, global and national goals have been developed which aim to foster climate-neutral societies and industries. LÄS MER

5. 4. Transition of non-production facilities towards carbon-neutrality A Case Study- Volvo CE’s Customer Center

   Master-uppsats, Linköpings universitet/Energisystem

   Författare :Abdulhamid Aliahmad; Aisiri Mohan; [2020]
   Nyckelord :Carbon Neutrality; GHG protocol; Greenhouse Gases GHG ; Attributional life cycle assessment aLCA ; Consequential life cycle assessment cLCA ; Carbon Dioxide CO₂ .;

   Sammanfattning : Research on historical developments that lead to the establishment of global organizations for climate change has shown that the phenomenon of surface temperature is not a new topic of focus. Increased policy restrictions, brand image, fear of resource scarcity, growing market trends towards sustainability and consumer awareness are among the several external factors that have influenced the growing research in corporate transition towards carbon neutrality. LÄS MER

7. 5. Redovisning av goodwill under IAS 36 : Bestämmande faktorer som påverkar aktualisering av goodwillnedskrivning hos företag på Nasdaq Stockholm

   Kandidat-uppsats, Södertörns högskola/Företagsekonomi

   Författare :Almir Berbic; Markus de Barès; [2020]
   Nyckelord :Goodwill; IASB; goodwill impairment losses; impairment test; IAS 36; earnings management; big bath; income smoothing; agent theory; contract theory; debt hypothesis.; Goodwill; IASB; goodwillnedskrivning; nedskrivningsprövning; IAS 36; resultatmanipulering; big bath; resultatutjämning; agentteori; kontraktsteori; skuldsättningshypotes.;

   Sammanfattning : Denna studie undersöker företagsspecifika ekonomiska faktorer och opportunistiska incitamentrelaterade faktorer hos företagsledare som är bestämmande för aktualisering av goodwillnedskrivning i den svenska kontexten. År 2005 implementerade International Accounting Standard Board principbaserade riktlinjer avseende redovisning av goodwill enligt IAS 36 mot tidigare systematiska avskrivningar av goodwill. LÄS MER