Essays about: "thesis on accounting for business income"

Showing result 1 - 5 of 10 essays containing the words thesis on accounting for business income.

1. 1. Intangible assets and earnings management : An analysis in an EU context

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Björkmo; Magnus Eriksson; [2023]
   Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

3. 2. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

   University essay from Umeå universitet/Företagsekonomi

   Author : Maxx Hillman; Linus Sjösten; [2022]
   Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

   Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE

4. 3. The Environmental Kuznets Curve: Examining the relationship between income and technology-adjusted consumption-based CO2 emissions

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Marieke van Beek; [2019]
   Keywords : Environmental Kuznets Curve; CO2 emissions; Technology-adjustment; Business and Economics;

   Abstract : This study aims to investigate whether countries succeed to reduce their contribution to global emissions when countries reach higher levels of income. As a result of rapid changes in international trade, a country’s emission responsibility goes beyond national borders, which should be adequately captured in their carbon footprint. READ MORE

5. 4. Football franchise pricing – Finding the right valuation method while factoring in potential investment motivations

   University essay from Göteborgs universitet/Graduate School

   Author : Yan Felten; [2018-07-04]
   Keywords : Sport economy; Sport finance; Football economy; Football club valuation; Value drivers; Intrinsic value; Relative valuation; Price index; Investment motivation; Pricing rationales;

   Abstract : Sports franchises are mostly privately held businesses whose financial data does generally not match the quality standards of conventional businesses as they are not subject to audit and other accounting regulations. In this context, it remains unclear how investors proceed in order to find reliable franchise value estimates since a valuation method standard has yet to be established in this field. READ MORE

6. 5. Other Comprehensive Income in Scandinavia : Value relevant or not?

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Napoleon Fjellner; Mattias Norberg; [2018]
   Keywords : Other Comprehensive Income; OCI; Scandianvia; Business Administration;

   Abstract : Other comprehensive income is a widely debated subject, that has raised controversies and scholarly debates since Littleton’s pivotal economic research in the 1940s. Today OCI is an ill-defined measure of performance, with potentially large consequences for publicly traded companies. READ MORE