Essays about: "estimates accounting"

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

  1. 1. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

    University essay from SLU/Dept. of Economics

    Author : Mahesh Kumar Shrestha; [2023]
    Keywords : discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

    Abstract : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. READ MORE

  3. 2. Claws and Effect : how Small Carnivore Richness Responds to Habitat Diversity and Ecological Productivity

    University essay from SLU/Dept. of Wildlife, Fish and Environmental Studies

    Author : Emilia Arkdalen; [2023]
    Keywords : small carnivore; camera trap; occupancy model; species richness; productivity; habitat richness; habitat evenness;

    Abstract : Species distribution and composition research has gained significance in light of global warming and its impact on biodiversity. Understanding the factors shaping species richness is crucial for wildlife ecology and conservation. READ MORE

  4. 3. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

    Author : Oscar Cederholm; Gustaf Persson; [2023]
    Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

    Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

  5. 4. Warranty Provisions …more like Earnings Management Provision?

    University essay from Göteborgs universitet/Graduate School

    Author : Kalle Wallgren; [2022-06-30]
    Keywords : warranties; warranty provisions; earnings management; Sweden;

    Abstract : This thesis explores the realm of accounting disclosure concerning warranties provisions and its relation to earnings management. Provisions for warranties require estimates and judgment for future claims, resulting in an accrual that can be used for earnings management, consequently undermining the usage of financial reports. READ MORE

  6. 5. Diffusion-Based MR Methods for Measuring Water Exchange

    University essay from Linköpings universitet/Institutionen för medicinsk teknik

    Author : Shan Cai; [2022]
    Keywords : diffusion MRI; water exchange rate; membrane permeability; double diffusion encoding; DDE;

    Abstract : Measuring transmembrane water exchange can provide potential biomarkers for tumors and brain disorders. Diffusion Magnetic Resonance Imaging (dMRI) is a well-established tool that can non-invasively measure water exchange across cell membranes. Diffusion Exchange Spectroscopy (DEXSY) is one of the dMRI-based frameworks used to estimate exchange. READ MORE