Essays about: "Country vs. Industry"

Showing result 1 - 5 of 7 essays containing the words Country vs. Industry.

  1. 1. 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

  2. 2. The M&A Due Diligence Process in Ukraine vs. Sweden A Comparative Case Study

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Oscar Johansson; Lukas Nyström; [2020-05-05]
    Keywords : M A Due Diligence Process; Corporate Finance; IT Industry; Transparency; Transaction costs; Sweden; Ukraine;

    Abstract : An essential part of a successful merger or acquisition (M&A) lies in proper due diligence of high quality. Ukraine has, compared to Sweden, had some struggle with political issues and business culture of lower transparency which affects the transaction costs of M&A. READ MORE

  3. 3. Varför satsar lantbrukare på miljöåtgärder i sina företag? : en studie av motiv och resultat

    University essay from SLU/Dept. of People and Society

    Author : Jessica Andersson; Johanna Brandsten; [2020]
    Keywords : lantbruk; biologisk mångfald; beteende; beslutsprocesser; attityder; normer; värderingar; odling i balans; stora skaran lantbrukare; miljöåtgärder;

    Abstract : Stora expansioner och modernisering inom lantbruket kräver rationalisering och effektivisering inom livsmedelsproduktion med ett oavbrutet arbete inom energieffektivitet på gårdsnivå. Som lantbrukare och jordägare ligger det ett stort ansvar med att förvalta jordbruksmarkens bördighet och bevara de naturliga resurserna till nästkommande generation. READ MORE

  4. 4. Bigger Beta is not always Better: A Study of Low-Beta Strategies

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Julius Philipp Röder; Cherdwong Pongjindathip; [2015]
    Keywords : BAB; Low-Beta Anomaly; Index Investing; Country vs. Industry; Naive Strategy;

    Abstract : This paper tests to what extent it is possible by an individual investor to implement a low-beta strategy, using 78 MSCI indices of countries and industries with a naive diversification (equal-weighting). Five different strategies with three rebalancing windows are built, implementing a simple ranking method. READ MORE

  5. 5. How Are Project Governance Principles Affected by Different National Cultures?

    University essay from Umeå universitet/Företagsekonomi

    Author : Luis Felipe Tarragüel Pueyo; WanChun Wu; [2014]
    Keywords : National Culture; Hofstede’s Cultural Dimensions; Project Governance; Project Governance Principles; Project Management; Spain; Sweden; Taiwan; Case Studies;

    Abstract : The relation between Culture and Business has caught researchers’ attention long ago; itis not hard to find studies relating to these topics. According to Hofstede et al. (2010, p.18), Hampden-Turner and Trompenaars (2012, p. READ MORE