Sökning: "management accounting"

Visar resultat 1 - 5 av 613 uppsatser innehållade orden management accounting.

  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. Taming the Evaluation Monster

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

    Författare :Nicole Brunetti; Lovisa Sjöqvist; [2019]
    Nyckelord :New Public Management; Professionalism; Performance Measurement Systems; Enabling Coercive formalization; Accounting Absorption;

    Sammanfattning : Purpose: This thesis aims to explore how public schools balance demands on public accountability with professional autonomy through design features and usage of Performance Measurement Systems. Research Approach: Case study data were obtained both through semi-structured interviews with teachers and school managers, and through formal steering documents from the governing municipality as well as from the respective schools. LÄS MER

  4. 4. Teacher-rector gender match effects in Swedish private schools

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Maelle Saulnier; [2019]
    Nyckelord :Manager-employee relationship; Gender differences; Gender bias; Private schools;

    Sammanfattning : A growing body of economic research incorporates insights from social psychology into standard economic analysis to study how group membership and social context affect economic agents. My paper fits into this literature by investigating gender similarity effects in the manager-employee relationship within the context of Swedish private schools. LÄS MER

  5. 5. Nedskrivning av goodwill – problematiken med fria tyglar i bedömningen

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Oskar Evenson; Oskar Thorsson; [2018-08-07]
    Nyckelord :Goodwill; Impairment of Goodwill; Earnings Management; Big Bath;

    Sammanfattning : Background and Discussion: In the year of 2005, the accounting standard-setting organization of the IFRS Foundation, IASB, revised its regulation regarding impairment of goodwill, disallowing further amortization of the asset. Since then, yearly impairment tests have been the only adequate method to decrease its value after the acquisition is finalized. LÄS MER