Essays about: "Financial Accounting Theory"
Showing result 1 - 5 of 98 essays containing the words Financial Accounting Theory.
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1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE
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2. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU
University essay fromAbstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE
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3. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company
University essay from Lunds universitet/InnovationsteknikAbstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE
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4. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE
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5. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.
University essay from Högskolan i Gävle/Avdelningen för ekonomiAbstract : Title: The impact of Mandatory Non-financial Disclosure on the profitability of listed financial institutions. A quantitative study on Financial Institutions in the European Union. Level: Master’s program in Business Administration, Accounting. Authors: M. READ MORE