Sökning: "handelshögskolan i stockholm institutionen för redovisning"

Visar resultat 1 - 5 av 673 uppsatser innehållade orden handelshögskolan i stockholm institutionen för redovisning.

  1. 1. Earnings management research design - An evaluation of aggregate and specific accruals models

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

    Författare :Carl-Hugo Alhanko; Cecilia Hällzon; [2019]
    Nyckelord :Earnings management; Model design; Accruals models; Opportunistic behaviour;

    Sammanfattning : This study aims to evaluate whether accruals models are useful to detect earnings management in listed Swedish companies. We analyse the ability of aggregate and specific accruals models to detect manipulation, to provide unbiased estimates of discretionary behaviour and to identify known cases of accruals fraud. LÄS MER

  2. 2. Management control systems in digital native companies

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

    Författare :Amanda Ahren Moonga; Anton Berzelius; [2019]
    Nyckelord :Digital native companies; Management control systems; Accounting function;

    Sammanfattning : This paper aims to investigate how digital native companies design and use management control systems with regard to digital innovation. Existing literature on management control and digital innovation are concerned with companies that are in the midst of a digital transformation process. LÄS MER

  3. 3. CSR disclosure and decision usefulness - are firms aware of what information users find as useful? A study investigating the dichotomy in perceptions between reporters and users

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

    Författare :Naosil Hanna; Oscar Bjurviken; [2019]
    Nyckelord :CSR; Sell-side equity analysts; Equity valuation; Investment relations;

    Sammanfattning : This thesis investigates the identified research gap concerning the area of sell-side equity analysts' informational needs and preferences, relating to the relevance and usefulness of the informational value in CSR disclosure. An exploratory, qualitative study has been made to investigate the dichotomy in perceptions between reporters and users. LÄS MER

  4. 4. Reflecting Reality or Shaping Reality? A Qualitative Case Study of the Intra-Organisational Interpretation and Mobilisation of IFRS 15

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

    Författare :Pauline Henriksson Rahm; Alexandra Olsson; [2019]
    Nyckelord :IFRS implementation; Accounting-related regulatory frameworks; IFRS 15; Sociological accounting; Boundary-work;

    Sammanfattning : This thesis explores the introduction of the revenue recognition standard, IFRS 15, into a global, multinational organisation. Through a single, qualitative case study based on semi-structured interviews, it aims to examine the intra-organisational interpretation and mobilisation of IFRS 15. LÄS MER

  5. 5. Does Board Structure Impact IPO Underpricing? - Evidence from Sweden

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

    Författare :Alex Torgersson; Marc Bergmann; Maria Lindholm; [2019]
    Nyckelord :Initial Public Offerings; Underpricing; Corporate Governance; Board Characteristics; Board Independence;

    Sammanfattning : This paper applies a mixed research method and signaling theory to study the effect of certain board characteristics on IPO underpricing in Sweden. By examining 316 IPOs and 1,678 board members between 2014 and 2018 through various regressions, the analysis demonstrates that board size, board diversity, and education as a proxy for competence, are not correlated with underpricing. LÄS MER