Essays about: "Accounting practices in firms"
Showing result 1 - 5 of 23 essays containing the words Accounting practices in firms.
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1. Earning management in Swedish listed firms during the Covid-19 pandemic
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE
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2. Value Relevance in the New Economy: A Study on Changes in Value Relevance of Accounting Information
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Prior research emphasizes that the failure of accounting practices to keep pace with the emergence of a new economy has caused a deterioration in the value relevance of accounting. We therefore aim to investigate how the value relevance of accounting information in Sweden has changed as the new economy has developed. READ MORE
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3. The Impact Of Corporate Governance Characteristics On Greenhouse Gas Emissions : Empirical Evidence From Sweden
University essay from Högskolan i Gävle/FöretagsekonomiAbstract : The purpose of this study is to examine the interactions and impact of six key corporate governance factors on greenhouse gas emissions in Swedish listed firms. Namely, board size, board gender diversity, CEO compensation, blockholder ownership, audit and non-audit fees. READ MORE
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4. Use of Management Accounting Under a Grant Administrated Project
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background – Covid-19 pandemic has triggered responses for financial supports, governmental actions, and subsidies directed to specific industries in several countries inferring administration of projects under non-routine situations, including actors of various organisational structures. The aim of this thesis was to learn more about the use of management accounting under a new, non-usual situation from two interlinked levels, namely the societal and firm under a public grant administrated project context. READ MORE
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5. Family-owned SMEs: Role models of crisis management A case study of how the practice of crisis management has been performed by nine Swedish family-owned SMEs during the Covid-19 pandemic
University essay from Göteborgs universitet/Graduate SchoolAbstract : Despite SMEs accounting for 99,9% of all registered firms in Sweden and that non-listed family-owned firms outperform their counterparts during crises, previous studies have neglected the field, resulting in an undiscovered void. Quantitative studies performed in the area serve a purpose for discovering how family-owned SMEs financially distinguish from other firms, but unfortunately such studies miss the important variable: what do they actually do? Through this qualitative study of crisis management as practice, we bridge the quantitative and qualitative, and present how Swedish family-owned SMEs have practiced crisis management during the Covid-19 pandemic. READ MORE
