Essays about: "Accounting communication"

Showing result 21 - 25 of 74 essays containing the words Accounting communication.

1. 21. The rise of Big Data in Austrian tax consultancies : How stakeholders of Austrian tax consultancies assess the potential influence of Big Data

   University essay from Linnéuniversitetet/Institutionen för informatik (IK)

   Author : Marc Buchner; [2020]
   Keywords : Big Data; tax; Austrian tax consultancies; consulting; information and communication technology; Big Data tools; Information Systems; Big Data; Steuerberatung; Österreichische Steuerberatung; Big Data in Österreich; Big Data tools; Informationstechnologie; Big Data in der österreichischen Steuerberatung; Steuerberatungskanzleien; Big Data und Steuer;

   Abstract : The fact is that every individual leaves behind vast amounts of data, companies collect this data and use the knowledge gained from it in a variety of ways. One area that is lucrative for the use of Big data is the financial sector. A prominent example of the use of Big data is real-time stock market insights. READ MORE

3. 22. The Function of Financial Reporting in Family Firms

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Veronika Gillberg; Matilda Rolfsson; [2020]
   Keywords : Financial reporting; family business; objectives financial reporting; socioemotional wealth; Externredovisning; familjeföretag; funktion externredovisning;

   Abstract : The objective of financial reporting has mainly been discussed in the accounting literature with reference to the stewardship/accountability and decision-usefulness perspective. The latter objective is emphasised by standard setters, but the accounting literature argues for a stronger emphasis on the stewardship/accountability perspective. READ MORE

4. 23. The Influence of ERM on Strategizing - A case study

   University essay from Göteborgs universitet/Graduate School

   Author : Robert Hänninen; Christina Tsipoulakou; [2019-08-09]
   Keywords : ERM; Enterprise Risk Management; Strategy; Strategizing; Accountants; Management Accounting;

   Abstract : Many have studied how ERM can provide assurance to the achievement of already set strategies (COSO, 2004; 2017; Frigo & Anderson, 2011; Nocco and Stulz, 2006), but few have studied how ERM influences strategizing (Viscelli, Hermanson & Beasley, 2017; Frigo & Anderson, 2011). While Viscelli et al. READ MORE

5. 24. Can Optimism in Press Releases Increase Abnormal Stock Returns? - An Event Study and Text-Analysis of Press Releases Issued by FinTech Companies under IFRS and US GAAP

   University essay from Göteborgs universitet/Graduate School

   Author : Fynn Euchner; Viktor Goldenius; [2019-08-08]
   Keywords : Event Study; FinTech; Text-analysis; DICTION; Capitalisation vs Expensing; Press-releases;

   Abstract : Purpose The purpose of our study is to investigate and compare the level of optimism in press releases regarding R&D operations for FinTech companies under US GAAP and IFRS and how it affects abnormal stock returns under these two accounting standards. Research Design In order to conduct this study, an event study is used with 3, 5 and 11-days event windows, a 30-days estimation window and a gap of 10 trading days. READ MORE

6. 25. WOMEN AND POWER OF DIRECTORS: HOW IT AFFECTS FINANCIAL OUTCOMES OF FIRMS : A Quantitative Study

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Mariia Buzynna; Jennie Samberg; [2019]
   Keywords : Female directors; Performance; Power;

   Abstract : Gender equality is widely discussed topic in the modern society, and the issue of female underrepresentation on corporate boards has been discussed for decades. Previous research, on one hand, is focused on non-financial contribution of women on boards, such as improvement of communication, decision-making, stronger focus on CSR and stakeholder orientation etc. READ MORE