Essays about: "Accounting Harmonization"

Showing result 1 - 5 of 29 essays containing the words Accounting Harmonization.

1. 1. The economic logic behind the creation of the Eurasian Economic Union: A gravity model estimation

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Vladislav Kaim; [2020]
   Keywords : post-Soviet space; Eurasian integration; Eurasian Economic Union; gravity model; trade flows; Business and Economics;

   Abstract : This paper estimates the impact of the processes of the Eurasian integration in the post-Soviet space that led to the creation of the Eurasian Economic Union (EEU) in 2015 over the exports of the member countries and their main partners outside the EEU and its predecessor, the Customs Union (CU). Applying the gravity model technique over the dataset for 1995-2015 obtained from UNESCAP Trade Analytics, it is possible to determine the influence of the CU membership of both exporter and importer countries over the exports of the former after controlling for all the economic, cultural and logistical independent variables and two different types of estimation (OLS and Poisson estimator). READ MORE

3. 2. Dynamic Capabilities and Competitive Advantage: A Systematic Review of Conceptual Research 1997-2020

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Hendrik Behrendsen; Alexander Tombach; [2020]
   Keywords : strategic management; dynamic capabilities; competitive advantage; resources; organizational change; Business and Economics;

   Abstract : Dynamic capabilities enable firms to systematically modify their resource base and build competitive advantage. As dynamic capabilities literature is diverging in definition and scope, this research work analyzes conceptual literature on dynamic capabilities regarding commonalities, differences, and development over time. READ MORE

4. 3. Road to Sustainable Integration : Supported by Strategic Management Accounting and Control Process 

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Bahram Biglari; Nael Haidari; [2019]
   Keywords : Sustainable Integration; Strategic Supplier Relationship Management Process; Strategic Customer Relationship Management Process; Strategic Management Accounting and Control Process;

   Abstract : Purpose; this thesis is purposed to investigate Strategic Management Accounting and Control process in supporting Sustainable Integration between Strategic Supplier Relationship Management processes and Strategic Customer Relationship Management processes. Methodology; based on the purpose, the study has conducted a literature review of presenting theories to define Sustainable Integration, Strategic Management Accounting and Control process, Strategic Supplier Relationship Management process, and Strategic Customer Relationship Management process. READ MORE

5. 4. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15

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

   Author : Malin Johansson; Robin Porkolab; [2019]
   Keywords : IFRS; IFRS 15; Accounting Regulation; Financial Accounting; Measurement and Disclosure;

   Abstract : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. READ MORE

6. 5. Accounting and Apartment Prices - Evidence from the Swedish housing market

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

   Author : Johan Lanner; Karl Bokvist; [2018]
   Keywords : K3-framework; tenant-owner associations; apartment prices; usage of accounting information; financial reporting quality;

   Abstract : Prices in the Swedish housing market have developed considerably faster than Swedish GDP in recent years, resulting in increased leverage among apartment buyers and a higher financial risk in the Swedish economy. Furthermore, from the financial reporting year starting in 2014, Swedish non-listed entities were mandatorily required to adopt one of the K-frameworks. READ MORE