Essays about: "Income statements"

Showing result 1 - 5 of 39 essays containing the words Income statements.

1. 1. 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

3. 2. Understanding the social dimension of sustainable agriculture : Swiss dairy farmers perspectives

   University essay from SLU/Dept. of Energy and Technology

   Author : Magdalena Margarita Halter; [2022]
   Keywords : social sustainability; dairy farmers; farming; agriculture; Switzerland; Q-Methodology; focus group; factor analysis; perspectives;

   Abstract : The current food systems need to become more sustainable, and this involves the creation of balance between the economic, environmental and social dimension of these systems. The social dimension, however, is least clearly conceptualized and likely to be overlooked when the issues are not very obvious as this is the case for many regions in the global north. READ MORE

4. 3. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Hanna Rundh; [2022]
   Keywords : Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

   Abstract : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. READ MORE

5. 4. IFRS 16: A Necessity For Efficient Market Values? An Ex-Post Study On The Valuation Effects Of Recognized Operating Leases

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Lucas Aras; Georges Chalami; [2021]
   Keywords : IFRS 16; Operating Leases; Value Relevance; Misvaluation; Residual Income Valuation Model;

   Abstract : This study examines if the adoption of IFRS 16 has resulted in a lower disparity between market values and their intrinsic (true) values in an ex-post setting. With financial statements being an important source of information for the investment decisions of investors, we aim to understand whether the uniform treatment of previously off-balance sheet operating leases following IFRS 16 has facilitated share price information. READ MORE

6. 5. Labor discrimination in the US : A study about ethnic discrimination against Hispanics in the United States’ labor market and how Donald Trump’s involvement has affected it.

   University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

   Author : Matthew Matti; Joakim Kesertzi; [2021]
   Keywords : Ethnic discrimination; Hispanic; Income; USA;

   Abstract : In this paper, we investigate if there is any ethnic discrimination towards Hispanics in the labor market for the US and how Donald Trump’s involvement has affected it. By comparing the income of Hispanics with White-Americans with data collected from IPUMS between the years 2010-2019. READ MORE