Essays about: "case study of accounting"

Showing result 16 - 20 of 332 essays containing the words case study of accounting.

1. 16. Family firms and M&A value creation: Lessons from the Swedish market

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Isak Mölzer; Samuel Philip; [2023]
   Keywords : Family firms; Family ownership; M A; Corporate governance;

   Abstract : This study examines the effect of family ownership on acquirer value creation through mergers and acquisitions (M&A) in Sweden. Sweden makes an interesting case with a high presence of family firms, dual-class share structures, and pyramid holdings, along with strong minority shareholder protection. READ MORE

3. 17. Procurer-Supplier Interaction for Circularity : A multiple-case study of product-service systems in Swedish public procurement

   University essay from

   Author : Aneta Benedigová; Luca Maier; [2023]
   Keywords : Procurer-Supplier Interaction; Product-Service Systems PSS ; Public Procurement; Circular Economy;

   Abstract : Problem: Public procurement constitutes a large part of the global economy, accounting for 15% of GDP. But it is also responsible for 15% of global greenhouse gas emissions and consumes vast amounts of raw materials as it is strongly focused on linear products. READ MORE

4. 18. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

5. 19. Stuck in translation: Why public agencies seldom succeed implementing performance budgeting : A case study on output controls of the Swedish Armed Forces

   University essay from Stockholms universitet/Företagsekonomiska institutionen

   Author : Andreas Egevad; [2023]
   Keywords : management accounting; public sector agencies; performance budgeting; efficiency; multiple institutional logics; sociology of translation; trust;

   Abstract : Despite its benefits, output controls are less prevalent than its counterpart input controls in public sector agencies. Performance budgeting aligns the input of resources with the output of products and services systematically, enabling assessment of the efficiency and effectiveness of organizational activities. READ MORE

6. 20. Life cycle assessment of timber high-rise building structures : Case study of a project examined in the context of French environmental regulation (RE2020)

   University essay from KTH/Byggnadsmaterial

   Author : Corentin Le Gall; [2023]
   Keywords : ;

   Abstract : The damages that the building sector does to the environment can no longer be ignored and need to be approached with a life cycle assessment (LCA). Advantages to build in wood and to build dense cities lead to a potential “two birds in one stone” effect regarding high-rise massive timber construction. READ MORE