Essays about: "Accounting Subjectivity"
Showing result 1 - 5 of 9 essays containing the words Accounting Subjectivity.
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1. Who’s managing earnings? A personality study of earnings management - Using algorithms to analyze how CEO personality traits engage in earnings management
University essay from Göteborgs universitet/Graduate SchoolAbstract : Extensive research explains the underlying reasons to why firms engage in value-destroying and risky earnings management. There is subjectivity involved in these decisions, and to explain why managers engage in earning management differently, recent research has started to go beyond the traditional motives to explain why CEOs manage earnings differently. READ MORE
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2. A comparative study of Product Environmental Footprint (PEF) and EN 15804 in the construction sector concentrating on the End-of-Life stage and reducing subjectivity in the formulas
University essay from KTH/Hållbar utveckling, miljövetenskap och teknikAbstract : One of the main polluting industries in the world with high environmental impact is the construction industry which also generates a huge amount of waste. To overcome the seburdens, we need to reduce the impacts through new solutions, technologies and by injecting circular economy concept into the industry. READ MORE
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3. Thinking differently about a newly implemented PMS: a single-case study of a Swedish elite football club
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : In an attempt to explore an underexplored linkage in previous literature on accounting and sport, this thesis investigates how differences in thought worlds in a Swedish elite football club may lead to differences in effects on organisational routines of an implemented performance measurement system (PMS). This is done by performing a qualitative single-case study on a Swedish elite football club, and developing a theoretical framework based on the concepts of thought worlds and organisational routines from Dougherty (1992) integrated with Weick's (1995) sensemaking and his discussion of the pulsating interrelation between intersubjectivity and generic subjectivity. READ MORE
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4. Last Measure Standing - Gross Profitability's Role in the Demise of the Accrual Anomaly
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : We confirm the previously well-evidenced negative relation between the accrual part of earnings and future excess stock returns for the period 1990-1999, and show that this relation has become statistically insignificant for the period 2000-2010. As a contrasting measure underlying only limited accounting subjectivity, we show gross profitability to be negatively related to future excess stock returns under lax controls, and find this relation to become slightly stronger in the period 2000-2010. READ MORE
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5. Social Environmental Accounting and Accountability - A preparer’s perspective on the relationship between the accountor and the accountee within the food industry in Sweden
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: Social Environmental Accounting and Accountability - a preparer’s perspective on the relationship between the accountor and the accountee within the food industry in Sweden Seminar date: 2014-06-02 Course: BUSN69 Degree Project - Accounting & Auditing Authors: Ola Nordahl & Alexander Chiem Advisors: Karin Jonnergård & Amanda Tan Sonnerfeldt Five key words: Sustainability reporting, SEA, CSR, Accountability, Food Industry Purpose: To provide insight into the concept of accountability from a preparer’s perspective by examining how the main aspects of SEA contributes to accountability between the accountee and the accountor within the food industry in Sweden. Methodology: A qualitative and exploratory case study of the food industry in Sweden consisting of six semi-structured interviews. READ MORE
