Essays about: "thesis on Accounting cash flow"

Showing result 1 - 5 of 10 essays containing the words thesis on Accounting cash flow.

1. 1. Daily Profit Decomposition from Fluctuations in Interest Rates and Exchange Rates Extended with Inventory

   University essay from Linköpings universitet/Produktionsekonomi

   Author : Jonathan Törnquist; Rinor Zylfijaj; [2022]
   Keywords : Profit decomposition; inventory; term structures; foreign exchange risk principal component analysis.; Vinstnedbrytning; lager; terminsstruktur; valutarisk principalkomponentanalys.;

   Abstract : Multinational companies have consistently not been able to explain the impact currency and interest rates fluctuations have on their profits. To be able to account for these effects, thorough visibility is required. Epiroc Örebro is a global supplier of products and services within mining and infrastructure, with sales in more than 150 countries. READ MORE

3. 2. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

   Author : Anna Widemar; Julia Gustafsson; [2020]
   Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

   Abstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE

4. 3. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
   Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

   Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

5. 4. Value relevance of other comprehensive income

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

   Author : Thomas Aldheimer; Wing Sze Huynh; [2014]
   Keywords : Comprehensive income; Fama French three factor model; Other comprehensive income; Residual income valuation model; Value relevance;

   Abstract : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. READ MORE

6. 5. The VAT Treatment of Small Undertakings in the EU

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ruth Abraham Negash; [2014]
   Keywords : Tax; VAT; small undertakings; SMEs; VAT accumulation; neutrality and fair competition; effectiveness; General exemption Scheme Cash flow accounting The common flat rate scheme Relying less on invoices equalization Softening reporting obligations The gradual tax relief scheme Simplifying rates; Law and Political Science;

   Abstract : The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. READ MORE