Essays about: "Accounting choices"

Showing result 1 - 5 of 42 essays containing the words Accounting choices.

  1. 1. 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

  3. 2. 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

  4. 3. 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

  5. 4. Reducing the environmental impact of new neighbourhoods during early planning stages using life cycle analysis (LCA) : Towards effective decision support tools for settlements projects

    University essay from KTH/Byggvetenskap

    Author : Pierrick Francois Gervasi; [2022]
    Keywords : district LCA; residential neighbourhood; EPD; Urban Print; urban; modelling; normalization; weighing; planet boundaries.;

    Abstract : Since the first warnings on the limits of planet Earth, 50 years ago, policies havenot been sufficient and fast enough to create a more sustainable world, which is todayillustrated by climate change, an increase in resource scarcity, and tremendousbiodiversity loss. Cities have been playing an important role in those environmentalconsequences, today accounting for 60% of greenhouse gases. READ MORE

  6. 5. Choices or Obstacles? Glass ceiling in accounting and audit profession: A cross-country comparison

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Mari Mkhitaryan; Pranvera Malo; [2022]
    Keywords : Business and Economics;

    Abstract : .... READ MORE