Essays about: "information comparability"

Showing result 21 - 25 of 49 essays containing the words information comparability.

  1. 21. Reliability and Validity of GDP Time Series in Asia

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Sebastian Maric; [2018]
    Keywords : Asia; Comparability; GDP; National accounts; Statistics; Social Sciences;

    Abstract : There is much literature on the topic of statistical comparability of African countries. However, the focus on Africa has left an information gap for other regions. This paper aims to fill some of that gap by comparing GDP data on Asian countries from some of the most frequently used datasets. READ MORE

  3. 22. The valuation and recognition of internally generated brands & trademarks

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Mikael Nilsson; Aisha Hawwari; [2017]
    Keywords : Internally generated brands; Brand valuation; Reliability; Recognition; Accounting; Business and Economics;

    Abstract : Title: The valuation and recognition of internally generated brands & trademarks Seminar date: 31st May 2017 Course: Degree project – Accounting and Finance, BUSN79 Authors: Mikael Nilsson & Aisha Hawwari Supervisor: Kristina Artsberg Examinator: Susanne Arvidsson Key words: Internally generated brands, Brand valuation, Reliability, Recognition, Accounting Purpose: In this thesis we aim to give insights into the question if the market considers the valuation of internally generated brands to be reliable and if the market considers the recognition of trademarks to provide useful information. We suppose that our contributions could be of guidance for future research in the subject area and serve as useful document for standard setters when deciding on future reforms of IFRS 3 and IAS 38. READ MORE

  4. 23. Inter-firm Comparability in Sustainability Reports : A study of GRI G4 implementation by companies in the EU energy sector

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : David Olsson; Ida Funhammar; [2017]
    Keywords : GRI; G4; Energy; CSR; EU; Comparability;

    Abstract : Background: Sustainability reporting is increasingly recognised by both companies and stakeholders to be a valuable tool of communication. However, the quality of these reports has come in to question where the inter-firm comparability principle, accentuated by the Global Reporting Initiative, is argued by scholars to be ineffective. READ MORE

  5. 24. Black Carbons Effects on Climate : Can We Even Say Something about Them?

    University essay from Uppsala universitet/Luft-, vatten- och landskapslära

    Author : Nygren Anton; [2016]
    Keywords : Black carbon; climate; China; Arctic; Sot; klimat; Kina; Arktis;

    Abstract : Black carbon affects the atmosphere, clouds, and the albedo of snow. These effects of black carbon are a fact but exactly what they entail is not well known. READ MORE

  6. 25. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
    Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

    Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE