Essays about: "incentives in accounting choices"
Showing result 1 - 5 of 11 essays containing the words incentives in accounting choices.
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1. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE
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2. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations
University essay from Göteborgs universitet/Graduate SchoolAbstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE
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3. The Implications of State Ownership on Earnings Management
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Earnings management refers to the practice of making discretionary choices in accounting with the intention to manipulate stated earnings. When used improperly it can distort the financial reports on which investors base their decisions, and thus impact the efficient allocation of capital. READ MORE
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4. Utsläppsrätter : Klassificering och värdering av företag i Nordamerika och Europa
University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomiAbstract : Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. READ MORE
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5. Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : This thesis is a quantitative study of how U.S. companies allocate purchase prices paid in acquisitions to identified intangible assets in relation to goodwill. It seeks to identify how the percentage of identified intangible assets in business combinations varies with acquirer firm characteristics. READ MORE