Essays about: "Accounting Firm"
Showing result 1 - 5 of 209 essays containing the words Accounting Firm.
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1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.
University essay from Göteborgs universitet/Graduate SchoolAbstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE
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2. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company
University essay from Lunds universitet/InnovationsteknikAbstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE
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3. The Missing Ingredient: How to improve value investing in the information age
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. READ MORE
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4. The Moderating Role of Employee Skill on the Relationship between R&D Intensity and Firm Performance
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : This paper investigates the moderating effect of employee skill, as measured by employee productivity and training, on the relationship between R&D spending, measured as R&D intensity, and firm performance, measured as ROA, for the accounting-based standard, and market capitalization, for the market-based standard. The study employs a hierarchical Pooled OLS logistic regression and a Fixed Effects regression model, to account for the structure of the panel data. READ MORE
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5. Something's in the Air: Exploring Wind Power Investment Incentives in Sweden
University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomiAbstract : Swedish wind power generation levels have shifted materially over the last decade, nearly accounting for 20% of the total electricity supply by the end of 2021. Along with rapid infrastructure development, industry ownership structures have changed, and foreign equity in wind power is estimated to increase from 36% in 2016 to 66% in 2024. READ MORE