Essays about: "Accounting Theory"

Showing result 6 - 10 of 276 essays containing the words Accounting Theory.

  1. 6. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Christensen; Sofia Sörman; [2023]
    Keywords : Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

    Abstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE

  3. 7. Earnings Management in State-Owned Enterprises : A quantitative study comparing earnings management between Swedish state-owned and privately-owned enterprises

    University essay from

    Author : Felix Gustafsson; Nils Palmqvist; [2023]
    Keywords : Earnings Management; State-Ownership; State-Owned Enterprise; Positive Accounting Theory; Hybrid Organizations; Agency Theory;

    Abstract : .... READ MORE

  4. 8. Remote leadership implications for middle management : A case study on the transition from the office to remote

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Krecker Justus; Widlund Hjalmar; [2023]
    Keywords : Covid-19; Remote work; Middle manager; Six e-leadership competence theory; SEC; e-leadership; Leadership; Challenges;

    Abstract : The covid-19 crisis accelerated the remote work trend and led to a new landscape in business. This sudden shift posed unique challenges for managers and middle managers in particular. Forcing them to adapt their leadership styles and lead their teams remotely. READ MORE

  5. 9. To What Extent Top Managers' Compensation Impacts the Risk Aversion Phenomenon?

    University essay from Umeå universitet/Företagsekonomi

    Author : Maxime EONNET; Mathieu RUBY; [2023]
    Keywords : Executive Compensation; Risk Aversion; Agency Theory; Risk-taking Factors; Long-term; Short-term; Objectives; Accounting;

    Abstract : Executive compensation and its issues are a very sensitive subject, to be taken with apinch of salt, but it is above all a fascinating subject, which deserves a more globalunderstanding from people. Our study thus aims to determine to what extent executivecompensation and its structure, which may seem complex at first glance, play a role inthe risk aversion of executives. READ MORE

  6. 10. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Melvin Bernard Kolleh; Michael Kusi Ofori; Stephen Addo; [2023]
    Keywords : ;

    Abstract : Title: The impact of Mandatory Non-financial Disclosure on the profitability of listed financial institutions. A quantitative study on Financial Institutions in the European Union.  Level: Master’s program in Business Administration, Accounting.  Authors: M. READ MORE