Essays about: "Accounting Theory"

Showing result 21 - 25 of 276 essays containing the words Accounting Theory.

1. 21. Stuck in translation: Why public agencies seldom succeed implementing performance budgeting : A case study on output controls of the Swedish Armed Forces

   University essay from Stockholms universitet/Företagsekonomiska institutionen

   Author : Andreas Egevad; [2023]
   Keywords : management accounting; public sector agencies; performance budgeting; efficiency; multiple institutional logics; sociology of translation; trust;

   Abstract : Despite its benefits, output controls are less prevalent than its counterpart input controls in public sector agencies. Performance budgeting aligns the input of resources with the output of products and services systematically, enabling assessment of the efficiency and effectiveness of organizational activities. READ MORE

3. 22. 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

4. 23. Navigating the Landscape of Strategic Investment Decisions - A qualitative study investigating factors influencing the individual decision-maker during the SID process.

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Ida Pettersson; Arnela Saranovic; [2023]
   Keywords : Strategic investment decision; managerial judgment; economic rationality; decision making behavior; uncertainties; Business and Economics;

   Abstract : Title: Navigating the Landscape of Strategic Investment Decisions Course: BUSN79, Degree Project in Accounting and Finance, Master, 15 ECTS Authors: Ida Pettersson & Arnela Saranovic Supervisor: Johan Dergård Examiner: Anders Anell Key words: Strategic investment decision, managerial judgment, economic rationality, decision making behavior, uncertainties Purpose: The purpose of this study is to investigate factors influencing the individual decision maker during the process of SIDM. Methodology: The research approach of this study is qualitative and of exploratory nature. READ MORE

5. 24. Carbon Protectionism?

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

   Author : Sam Säflund; Malcolm Thunberg; [2023]
   Keywords : Event study; Cumulative Abnormal Return; EU CBAM; ETS; Sustainable finance;

   Abstract : This study examines the market reactions and valuation implications of the Carbon Border Adjustment Mechanism (CBAM) adopted by the European Union (EU). The CBAM is the world's first carbon border import tax aimed at addressing carbon leakage and promoting a transition to a low-carbon economy. READ MORE

6. 25. The Portrayal of Accounting Firms : A Visual Analysis of Images in Annual Reports

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Linnéa Bäckmark; Matilda Ek; [2023]
   Keywords : Portrayal; Visual Analysis; Images; Accounting Firms; Accountant Stereotype; Annual Reports;

   Abstract : Purpose: The purpose of this thesis is to contribute to a more comprehensive understanding of accounting firms’ visual portrayal.  Theoretical perspectives: Institutional theory, stereotype theory, legitimacy theory, stakeholder theory, and framing theory have, together with earlier literature, been applied to the empirical findings to fulfill the purpose of this thesis. READ MORE