Essays about: "regulatory enforcement"

Showing result 6 - 10 of 36 essays containing the words regulatory enforcement.

1. 6. Mandatory CSR reporting and the effect on debt financing: A study on private Swedish firms

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

   Author : Lan Anh Nguyen; Filip Sandin; [2023]
   Keywords : Corporate social responsibility; CSR reporting; mandatory reporting; information asymmetry; Regression discontinuity;

   Abstract : The topic of CSR has become increasingly important in the last decades, however the empirical evidence on both the economic effects of CSR reporting on the cost of debt and on private firms are limited and inconclusive. In this thesis, we address the gap in this novel area of literature. READ MORE

3. 7. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

   University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

   Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
   Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

   Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

4. 8. Personal Carbon Allowances from a Legal Perspective

   University essay from Stockholms universitet/Stockholms miljörättscentrum (SMC)

   Author : Mona Schumny; [2023]
   Keywords : Personal Carbon Allowances; Carbon Accounting; Carbon Footprint; Climate Change; Paris Agreement;

   Abstract : To reach the Paris Agreement targets, the remaining carbon budget is about 2.3 tons of CO2e per person per year. However, current per capita emissions exceed the target, with a global average carbon footprint of 4.81 tons. READ MORE

5. 9. The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment : A quantitative study on Swedish companies

   University essay from Högskolan i Gävle/Företagsekonomi

   Author : Julia Owczarek Blom; [2023]
   Keywords : non-audit services; NAS; non-audit services in Sweden; audit fees; non-audit fees; auditor; audit quality; auditor independence;

   Abstract : ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies                      Level: Student thesis, final assignment for Master Programme in Business Administration  Author: Julia Owczarek Blom  Supervisor: Asif M Huq  Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. READ MORE

6. 10. Something Fishy on the High Seas: International Regulation, State Capacity and Common Pool Resources

   University essay from Göteborgs universitet/Statsvetenskapliga institutionen

   Author : Konstantin Felix Heim; [2022-06-20]
   Keywords : ;

   Abstract : Overfishing is a large-scale collective action problem that poses real threats to the marine ecosystem, livelihoods, food security, and the world’s climate. Thus, understanding fishermen’s compliance with fisheries regulations is particularly valuable. READ MORE