Essays about: "​Positive accounting theory"

Showing result 1 - 5 of 49 essays containing the words ​Positive accounting theory.

  1. 1. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

    University essay from

    Author : Martin Ekendahl; Philippa Hedström; [2023-06-29]
    Keywords : ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

    Abstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE

  3. 2. Earnings Management in State-Owned Enterprises : A quantitative study comparing earnings management between Swedish state-owned and privately-owned enterprises

    University essay from

    Author : Felix Gustafsson; Nils Palmqvist; [2023]
    Keywords : Earnings Management; State-Ownership; State-Owned Enterprise; Positive Accounting Theory; Hybrid Organizations; Agency Theory;

    Abstract : .... READ MORE

  4. 3. Management Control Systems, Performance and Uncertainty : A quantitative study on the role of MCS in uncertain contexts

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Julia Lewinson Skörd; Tova Racov; [2023]
    Keywords : Contingency Theory; Institutional Theory; Levers of control; Management Accounting; Management Control Systems; Performance; Organizational learning; Uncertainty;

    Abstract : Background: Management Control Systems are shown to be valuable tools for managing different contexts and enhance organizational performance. To succeed with intended strategies, organizations must balance different levers of controls (LOC). READ MORE

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

    University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

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

    Abstract : 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. READ MORE

  6. 5. Intangible assets and earnings management : An analysis in an EU context

    University essay from Umeå universitet/Företagsekonomi

    Author : Simon Björkmo; Magnus Eriksson; [2023]
    Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

    Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE