Essays about: "accounting policies"

Showing result 21 - 25 of 57 essays containing the words accounting policies.

  1. 21. The cost of phasing out coal - Quantifying and comparing compensation costs of coal phase-out policies to governments

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Lola Nacke; [2020]
    Keywords : Political feasibility; decarbonization; distributional costs; coal phase-out; marginal abatement cost; Earth and Environmental Sciences;

    Abstract : To reach internationally agreed climate targets, it is especially important to phase out coal-powered electricity generation in favour of low-carbon technologies. Several governments have pledged to phase out coal power. However, coal phase-out is hindered by resistance of negatively affected workers, companies and regional governments. READ MORE

  3. 22. The diffusion of Gender Policy in Accounting firms : the role of company structure and size

    University essay from Karlstads universitet/Handelshögskolan (from 2013)

    Author : Rami Alfaysal; Emma Andersson; [2019]
    Keywords : Diversity; gender equality; Glass ceiling; Audit; Accounting; career; Big Four;

    Abstract : Women have a few managerial positions compared to men in audit and accounting firms. It said that large companies have intentions to increase the number of women accountants in managerial positions. READ MORE

  4. 23. A small step for emissions accounting, a giant leap for sustainability? Unpacking the debate around the consumption-based emissions accounting method.

    University essay from Lunds universitet/LUCSUS

    Author : Katalin Lakatos; [2019]
    Keywords : outsourced emissions; consumption-based accounting; emissions accounting; climate governance; sustainability science; Social Sciences;

    Abstract : This thesis deals with the problem of outsourced emissions, the situation when the consumption of (predominantly Global North) countries with high carbon efficiency drives emissions in (predominantly Global South) countries with low carbon efficiency. The EU as a climate leader and an economic superpower subsumes a large share of outsourced emissions. READ MORE

  5. 24. The mostly harmless accounting conservatism: a research on conditional conservatism in Sweden

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

    Author : Xiaoyu Ma; Dongyang Liu; [2019]
    Keywords : Conditional conservatism; Monetary policy; Macro-accounting; Aggregate earning property;

    Abstract : This study investigates the bilateral association between conditional accounting conservatism and macroeconomic indicators in Sweden. From Macro-to-micro, we analyze how monetary policy affects individual firm's conservative reporting choice. READ MORE

  6. 25. The Effects of Economic Growth, Energy Consumption, Trade, Urbanization, and Financial development on CO2 Emissions in Canada

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Fia Andersson; [2019]
    Keywords : Canada; Environmental Kuznets Curve; CO2 Emissions; Autoregressive Distributed Lag Method; Vector Error Correction Model; Business and Economics;

    Abstract : A noteworthy cause of climate change is the amount of CO2 emissions released into the atmosphere. This study´s objective, therefore, is to examine the relationship between CO2 emissions, economic growth, energy consumption, urbanization, trade and financial development in the case of Canada, one of the largest CO2 emitters both in per capita and in absolute terms, over the period 1960-2014. READ MORE