Essays about: "Disclosures"

Showing result 1 - 5 of 92 essays containing the word Disclosures.

  1. 1. Intangible Asset Disclosure and Impact on Firm Value - Evidence from Swedish Listed IT Firms

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Victor Johansson; Emily Lewin; [2019-06-18]
    Keywords : Intangible asset disclosure; intangible assets; hidden value; market capitalization; market value; Information Technology firms; Swedish firms; content analysis.;

    Abstract : Background: In this changing economy, firm are gaining larger amounts of intangible assets.Along with these changes there are several challenges, including not only reporting theseintangibles but also measuring them. Many of these intangible assets are treated asexpenditures and are therefore not capitalized. READ MORE

  2. 2. The Balancing Act of Disclosure: Experiences of Stigma and Resistance Among Men Who Sell Sex to Men

    University essay from Göteborgs universitet/Institutionen för socialt arbete

    Author : Linda Laura Palhamn; [2019-02-13]
    Keywords : Disclosure; MSW male sex work ; stigma; and resistance;

    Abstract : Little attention has been given in previous research to disclosure about sex work and even lessto men’s experience of disclosure about selling sex. There is a lack of understanding of thechoices behind disclosure and how men who have experiences of selling sex use disclosure. READ MORE

  3. 3. CSR disclosure and decision usefulness - are firms aware of what information users find as useful? A study investigating the dichotomy in perceptions between reporters and users

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

    Author : Naosil Hanna; Oscar Bjurviken; [2019]
    Keywords : CSR; Sell-side equity analysts; Equity valuation; Investment relations;

    Abstract : This thesis investigates the identified research gap concerning the area of sell-side equity analysts' informational needs and preferences, relating to the relevance and usefulness of the informational value in CSR disclosure. An exploratory, qualitative study has been made to investigate the dichotomy in perceptions between reporters and users. READ MORE

  4. 4. Accounting for Cryptocurrencies - A Nightmare for Accountants

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Ellinor Sundqvist; Piia Hyytiä; [2019]
    Keywords : Cryptocurrency accounting; Earnings Management; Assets; Disclosures; Revenues; IFRS; IAS;

    Abstract : Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. READ MORE

  5. 5. Corporate Social Responsibility disclosure practices a content analysis of Swedish Heavy Industrials

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Axel Bergman; Daan van Eijkel; [2019]
    Keywords : CSR disclosure; Swedish industrials; legitimacy theory; value creation;

    Abstract : A wide variety of studies analyzed firms’ CSR disclosures through the lens of legitimacy theory.Arguing that CSR disclosure is a communicative tool to legitimize a company’s position in society.The aim of this study was to explore themes that Swedish heavy industrials disclose regardingCSR. READ MORE