Essays about: "Accounting"

Showing result 21 - 25 of 1470 essays containing the word Accounting.

  1. 21. The Missing Ingredient: How to improve value investing in the information age

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

    Author : Robin Grawe; Kjell Thomsen; [2023]
    Keywords : Value investing; Fama-French; Intangible Assets; Accounting-based valuation;

    Abstract : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. READ MORE

  3. 22. Internal migration and urban labor markets: evidence from expellee flows in West Germany in the 1950s

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Laura Theresa Glatter; [2023]
    Keywords : migration; expellees; West Germany; urban labor markets; GIS; spatial analysis; Business and Economics;

    Abstract : This study evaluates the impact of expellee migration on urban labor markets in West Germany in the 1950s. By utilizing newly digitized data and empirically accounting for the spatial context, the results show that the migration of expellees played a significant role in accelerating sectoral change, while cities with a high initial inflow were impeded in the pace of sectoral change. READ MORE

  4. 23. The Impact of Oil Prices on Carbon Dioxide Emission Levels in Sweden : a time-series regression analysis of Sweden

    University essay from SLU/Dept. of Economics

    Author : Tilde Löfgren Weinebrandt; [2023]
    Keywords : oil prices; CO2 emissions; oil price elasticity; Multiple Linear Regression Model; Sweden; correlation;

    Abstract : Globally, CO2 emissions have increased over the last decades. This trend has been broken in Sweden, where CO2 emissions are declining. Oil is one of Sweden's largest sources of energy, accounting for over 20 % of all energy consumption, and oil combustion is a large source of CO2 emissions. READ MORE

  5. 24. The Moderating Role of Employee Skill on the Relationship between R&D Intensity and Firm Performance

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Devansh Sharma; Wanni Arachchige Ishan Asiri Kumara; [2023]
    Keywords : Research Development; Return on Assets; Market Capitalization; Employee Training; Employee Productivity; Business and Economics;

    Abstract : This paper investigates the moderating effect of employee skill, as measured by employee productivity and training, on the relationship between R&D spending, measured as R&D intensity, and firm performance, measured as ROA, for the accounting-based standard, and market capitalization, for the market-based standard. The study employs a hierarchical Pooled OLS logistic regression and a Fixed Effects regression model, to account for the structure of the panel data. READ MORE

  6. 25. Carbon Accounting and SeaweedOffsets : An overview of some current carbon accounting methodologiesand the emerging sector of seaweed carbon offsets

    University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

    Author : Alice Rudberg; [2023]
    Keywords : carbon accounting; carbon offsets; carbon credits; blue carbon; seaweed offsets; climate mitigation; sustainability; klimatkompensering; klimatberäking; begränsning av klimatförändringar; alger; tång; hållbarhet;

    Abstract : As the anthropogenic emissions of greenhouse gases (GHGs) have increased and received moreattention, the need for climate mitigation solutions has become more urgent. Today, several methodologies for carbon accounting exists, as well as the possibility to offset emissions by buying carbon offsets. READ MORE