Essays about: "Accounting theories"

Showing result 1 - 5 of 112 essays containing the words Accounting theories.

1. 1. Fighting Stereotypes and Empowering Roma Youth through Participatory Film : A Case Study Based on a Participatory Film Project Conducted in the Roma Community in Glasgow, Scotland

   University essay from Malmö universitet/Institutionen för konst, kultur och kommunikation (K3)

   Author : Katarzyna Dlugosz; [2024]
   Keywords : communication for development; participatory video; video for social change; Roma; young people; self-representation; stereotype; community; transformation; empowerment;

   Abstract : The Roma community has long been subjected to negative stereotypes and misrepresentations in the public sphere, leading to discrimination and prejudice. Roma youth in Glasgow, Scotland, supported by the Roma-led organisation Romano Lav, have taken an active role in challenging these negative portrayals through a participatory film project. READ MORE

3. 2. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

   University essay from Göteborgs universitet/Graduate School

   Author : Markus Ögren; Ulrika Ohlson; [2023-06-29]
   Keywords : Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

   Abstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE

4. 3. Is Everyone Uninformed? A study of the relationship between profitability and IPO underpricing

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Niklas Willén; Jacob Jannering; [2023]
   Keywords : IPO Underpricing; IPO; Profitability; Information Asymmetry; Accounting Fundamentals;

   Abstract : In this paper, we investigate the explanatory power of profitability on IPO underpricing through the lens of information asymmetry over different time paradigms. We find that although profitability does not have an impact on IPO underpricing in general, during the time paradigm of 2001 to 2010 it has a positive significant impact- highlighting the necessity to account for variations over time. READ MORE

5. 4. Education for Sustainable Development: A case study of curricular documents from Cuba, France, and Romania

   University essay from Lunds universitet/Graduate School

   Author : Catarina Coelho da Silva; [2023]
   Keywords : Education for Sustainable Development; Sustainable Development Goals; global governance; qualitative text analysis; curriculum.; Social Sciences;

   Abstract : In the global agenda for sustainable development, quality education is a defined priority. Therefore, it is significant to assess how topics of sustainable development are taught in mandatory school. READ MORE

6. 5. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE