Essays about: "Introduction to accounting"

Showing result 1 - 5 of 60 essays containing the words Introduction to accounting.

  1. 1. The pricing accuracy of the unbiased RIV model

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

    Author : Jonny Jin; Daniel Klingberg; [2023]
    Keywords : Pricing accuracy; Residual income valuation; Unbiased accounting; Accounting measurement bias; Conservative accounting;

    Abstract : This paper aims to investigate whether the pricing accuracy of the RIV model is improved with unbiased accounting. The introduction of the Feltham-Ohlson model has left researchers with an eagerness to propose a RIV model with high pricing accuracy. READ MORE

  3. 2. 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

  4. 3. Macro-based Adjustment Factors for Valuations in Venture Capital

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Tomás Pinto; [2023]
    Keywords : Valuation; Start-ups; VCM; Multiples Approach; Business and Economics;

    Abstract : This paper focuses on creating macro-based adjustment factors which can be applied to the valuation of start-up companies. Since start-up companies are private, market valuations are limited to events such as funding rounds or M&A transactions, which happen only at discrete points in time. READ MORE

  5. 4. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Melvin Bernard Kolleh; Michael Kusi Ofori; Stephen Addo; [2023]
    Keywords : ;

    Abstract : 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

  6. 5. Modelling the effects of substituting pollinators in decline

    University essay from Lunds universitet/Matematik LTH

    Author : Axel Eriksson; [2023]
    Keywords : pollinators; plants; mutualism; competition; equilibrium populations; Mathematics and Statistics;

    Abstract : While pollination is essential for many plant species and ecosystem functions, pollinator populations worldwide are declining. This decline is largely due to abiotic changes in the environment: climate change and other anthropogenic impacts, such as pesticides and land use change. READ MORE