Essays about: "Accounting choice"

Showing result 1 - 5 of 87 essays containing the words Accounting choice.

  1. 1. Non-proliferation and safeguards aspects of SMR’s in Sweden : A study on the future electricity demand in Sweden and the implications on nuclear safeguards from the deployment of SMRs in Sweden

    University essay from Uppsala universitet/Tillämpad kärnfysik

    Author : Waldemar Andersson; [2023]
    Keywords : SMR; Small modular reactor; Safeguards; Non-proliferation;

    Abstract : This project aims to investigate and analyze crucial aspects related to the deployment of Small Modular Reactors (SMRs) in Sweden. SMRs have risen as a competitor to large-scale nuclear power plants with cost-competitiveness and cogeneration purposes in focus. READ MORE

  3. 2. The pricing accuracy of the unbiased RIV model

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

    Author : Jonny Jin; Daniel Klingberg; [2023]
    Keywords : Pricing accuracy; Residual income valuation; Unbiased accounting; Accounting measurement bias; Conservative accounting;

    Abstract : This paper aims to investigate whether the pricing accuracy of the RIV model is improved with unbiased accounting. The introduction of the Feltham-Ohlson model has left researchers with an eagerness to propose a RIV model with high pricing accuracy. READ MORE

  4. 3. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

    University essay from SLU/Dept. of Economics

    Author : Mahesh Kumar Shrestha; [2023]
    Keywords : discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

    Abstract : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. READ MORE

  5. 4. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  6. 5. The application of financial analysis in business modelling : A case study of a public fast-charging station for electric heavy-duty vehicles in Sweden

    University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

    Author : Ghaith Arfaoui; Thomas Leffler; [2023]
    Keywords : Financial analysis; Business model; Public fast-charging station; Electric heavy-duty vehicles;

    Abstract : Background: Climate changes and global warming call for behaviour changes from mankind and for new business models to introduce sustainable innovations. Financial analysis plays an important role in guiding the choice of these business models. READ MORE