Essays about: "PRACTICES IN ACCOUNTING"

Showing result 11 - 15 of 107 essays containing the words PRACTICES IN ACCOUNTING.

  1. 11. ESG and Financial Performance Within the Automotive Industry

    University essay from Umeå universitet/Företagsekonomi

    Author : Lukas Granelli; Lukas Rådeström; [2023]
    Keywords : ESG; Automotive Sector; Financial Performance; Sustainability;

    Abstract : For many years has sustainability been an important factor for companies to consider. Earlier has sustainability been strongly connected with environmental work, but the concept has grown to include factors like working conditions, equality, and ethical business practices. READ MORE

  3. 12. Operationalizing a Market in Transit: How Multiple Accounting Calculations Mediate Multiple Rationales of the Market

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

    Author : Hannes Högmark; Axel Jönsson; [2023]
    Keywords : Customer Accounting; Customer Costing; Market Orientation; Customer Orientation; Mediating Instruments;

    Abstract : This thesis aims to understand how accounting calculations are used to operationalize the market in an intra-organizational value chain. Building on a case study, TransportCo is followed in its efforts to go from a stable market towards meeting a new uncertain market. READ MORE

  4. 13. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

    Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
    Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

  5. 14. Innovation and development practices : Exploring small enterprises’ innovation and development practices

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Iñaki Balier López; Jakob Ribbat; [2023]
    Keywords : Small enterprises; innovation; development; processes; practices; improvement;

    Abstract : Background: Small enterprises are critical to the Swedish and European economies accounting for a significant portion of job creation and overall employment. However, the understanding of how innovation and development are carried out within small enterprise contexts remains limited. READ MORE

  6. 15. Value Relevance in the New Economy: A Study on Changes in Value Relevance of Accounting Information

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

    Author : Isak Sunar Kreuger; Emilia Staaf; [2023]
    Keywords : Value Relevance; Equity Valuation; Classification and Regression Trees; New Economy; Financial Reporting;

    Abstract : Prior research emphasizes that the failure of accounting practices to keep pace with the emergence of a new economy has caused a deterioration in the value relevance of accounting. We therefore aim to investigate how the value relevance of accounting information in Sweden has changed as the new economy has developed. READ MORE