Essays about: "accounting deductive approach"

Showing result 1 - 5 of 39 essays containing the words accounting deductive approach.

  1. 1. The Power of the Tides : A Quantitative Study Investigating the Momentum Strategy with 30 Industries

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oscar Estéen; Jonathan Landahl; Hugo Karlsson; [2023]
    Keywords : Momentum strategy; industry momentum; risk management; market anomalies; momentum investing; portfolio management;

    Abstract : Background: Buying past winners and selling past losers has historically generated both profits and losses. The momentum strategy has been researched with risk measures and portfolio creation as fundamental components. READ MORE

  3. 2. 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

  4. 3. Employee Turnover within the Audit Industry : Organizational Commitment and Turnover Intentions among Swedish Audit Assistants

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Michelle Grönlund; Eva Thomsson; [2022]
    Keywords : organizational commitment; affective commitment; continuance commitment; normative commitment; employee turnover; turnover intentions; audit assistant; audit industry;

    Abstract : Purpose - The purpose of this thesis was to explain the influence of organizational commitment on employee turnover within the audit industry.  Design/methodology/approach - The thesis has a quantitative methodology, and a deductive and explanatory approach. Hierarchical regressions were used to investigate data gathered through a survey. READ MORE

  5. 4. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
    Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

    Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE

  6. 5. Mirroring Gender Diversity: is Reporting a Reflection ofthe TMT? : A Quantitative Study of Gender Diversity Disclosure in Swedish State-Owned Enterprises

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Stina Karlsson; [2022]
    Keywords : Gender Diversity Disclosure; Visual Disclosure; Upper-echelons Theory; Top Management Team; State-owned Enterprises; Institutional Logics; Hybridity;

    Abstract : Purpose: The purpose of this thesis is to explain how the gender diversity of the top management team affects the disclosure strategy regarding gender diversity, in state-owned enterprises. The study, in addition, tests if hybridity, conceptualized as conflicting institutional logics, has a moderating effect on this relationship. READ MORE