Essays about: "accounting reflection"
Showing result 1 - 5 of 10 essays containing the words accounting reflection.
-
1. 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 HandelshögskolanAbstract : 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
-
2. The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden.
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. READ MORE
-
3. Micro Drivers behind the Changes of CET1 Capital Ratio : An empirical analysis based on the results of EU-wide stress test
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Background: Stress tests have been increasingly used as a part of the supervisory tool by national regulators after the financial crisis, which can also be used to conduct authorities’ supervisory for determining bank capital levels, assessing the health of a bank. Purpose: The main purpose of this study is to assess whether some micro factors play important roles on the changes of Common Equity Tier One Capital Ratio (between the bank accounting value and the stress testing results under the adverse scenarios). READ MORE
-
4. Equity valuation and the incorporation of investment risk: insights from sell-side analysts
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This thesis explores how sell-side equity analysts incorporate investment risk into their valuations and analyses of common stocks. Interviews have been conducted with 20 Swedish analysts from 13 different institutions with the intention of gaining a deeper understanding of their behavior and thought processes. READ MORE
-
5. Performance measurement systems and institutional complexity: A multi-tiered case study of the Swedish athletics movement
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Through a qualitative field study of the Swedish Athletics Association (the SAA) and three Swedish athletics clubs, we explore a multi-tiered setting within the realm of accounting and institutional logics. We identify three logics at the field level: an elite sports logic, a sport-for-all logic, and a business logic. READ MORE
