Sökning: "management accounting practices"

Visar resultat 1 - 5 av 59 uppsatser innehållade orden management accounting practices.

  1. 1. SOIL GROSS NITROGEN MINERALISATION AND FOREST GROWTH IN FOUR HEMIBOREAL FOREST STANDS IN SOUTHWEST SWEDEN

    Master-uppsats, Göteborgs universitet / Institutionen för biologi och miljövetenskap

    Författare :Linnéa Eriksson; [2023-04-20]
    Nyckelord :soil C:N; forest production; 15N isotope dilution; gross N mineralisation; ammonium; soil carbon; soil nitrogen; root exudates; stoichiometric decomposition; boreal forests; priming; microbial C limitation;

    Sammanfattning : Boreal and temperate forests together make up the largest terrestrial net C sink in the world. They take up carbon dioxide (CO2) from the atmosphere and store it in plant biomass and soil as they grow, making them crucial in mitigating global climate change. LÄS MER

  3. 2. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

    Författare :August Forsell; Daan van Elk; [2023]
    Nyckelord :Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

    Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER

  4. 3. Spatial and Temporal Dynamics of  Carbon Sequestration in Stockholm  County's Green areas : A GIS-based Analysis

    Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

    Författare :Victoria Kareflod; [2023]
    Nyckelord :Carbon sequestration; carbon dynamics; decarbonization; scenario analysis; Corine land cover analysis; urban vegetation; carbon offset; Paris agreement; koldioxidlagring; koldynamik; dekarbonisering; scenarioanalys; marktäckesanalys; stadsvegetation; koldioxidkompensation; parisavtalet;

    Sammanfattning : The human influence of global climate is an issue currently assessed in various mitigation strategies. Stockholm County has committed to becoming carbon neutral by 2040 and negative by 2045 according to the Paris agreement. LÄS MER

  5. 4. Earning management in Swedish listed firms during the Covid-19 pandemic

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Niklas Aspegren; Niklas Gillmert Hansen; [2023]
    Nyckelord :Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

    Sammanfattning : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. LÄS MER

  7. 5. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :MiRi Lee; Jenny Cerpa Veliz; [2023]
    Nyckelord :Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Sammanfattning : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. LÄS MER