Essays about: "Financial Methods"

Showing result 1 - 5 of 906 essays containing the words Financial Methods.

  1. 1. Scaling up and down with circular economy

    University essay from Lunds universitet/Institutionen för arkitektur och byggd miljö

    Author : Ríkardur Már Ellertsson; [2024]
    Keywords : Circular economy; home ownership; design for disassembly; Flexible construction; Arts and Architecture;

    Abstract : This project commences with a personal reflection. I, the author, find myself on the verge of completing my academic journey and embarking on the pursuit of an independent life. This involves securing employment and establishing a place to call home, with the ultimate goal of starting a family. READ MORE

  2. 2. Green Numbers in Grey Areas: A study on what methods credit analysts use to integrate incomplete ESG data in the credit rating process

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

    Author : Erik Voss-Schrader; Gustav Ryhre; [2024]
    Keywords : Credit; Debt; Rating; ESG; Epistemic;

    Abstract : In response to the urgent need to address global warming, this study investigates the efforts of two credit rating agencies (CRAs), Aries and Orion, to integrate environmental, social, and governance (ESG) factors into their financial analyses amidst challenges posed by inconsistent and unstandardized data. Based on interviews with nine CRA representatives and Knorr Cetina's theory of epistemic cultures, the present study reveals the difficulties faced by the CRAs with directly linking ESG factors to credit ratings. READ MORE

  3. 3. Value Relevance of Capitalized Intangibles

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

    Author : Adam Groundstroem; Martin Svedin; [2024]
    Keywords : Intangible assets; Capitalization; Value relevance; Financial Reporting;

    Abstract : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. READ MORE

  4. 4. The financial performance differences between ESG and Non-ESG Firms in the Nordic Region – A quantitative analysis

    University essay from Göteborgs universitet/Graduate School

    Author : Athanasios Simoudis; [2023-08-10]
    Keywords : ;

    Abstract : This thesis presents a rigorous empirical analysis on the relationship between financial performance and ESG scores in Nordic firms from 2017 to 2022. The analysis utilizes fixed effects regression methods with cluster-robust standard errors at the company level. READ MORE

  5. 5. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry

    University essay from Göteborgs universitet/Graduate School

    Author : Lukas Lidvall; Viktor Rafstedt; [2023-07-04]
    Keywords : ;

    Abstract : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. READ MORE