Essays about: "PRACTICES IN ACCOUNTING"

Showing result 21 - 25 of 107 essays containing the words PRACTICES IN ACCOUNTING.

1. 21. Family-owned SMEs: Role models of crisis management A case study of how the practice of crisis management has been performed by nine Swedish family-owned SMEs during the Covid-19 pandemic

   University essay from Göteborgs universitet/Graduate School

   Author : Gustaf Liedholm; Robbin Jonsson; [2022-06-23]
   Keywords : Practice theory; Crisis management as practice; family-owned SMEs; Covid-19; rapid decision-making; communication; transparency;

   Abstract : Despite SMEs accounting for 99,9% of all registered firms in Sweden and that non-listed family-owned firms outperform their counterparts during crises, previous studies have neglected the field, resulting in an undiscovered void. Quantitative studies performed in the area serve a purpose for discovering how family-owned SMEs financially distinguish from other firms, but unfortunately such studies miss the important variable: what do they actually do? Through this qualitative study of crisis management as practice, we bridge the quantitative and qualitative, and present how Swedish family-owned SMEs have practiced crisis management during the Covid-19 pandemic. READ MORE

3. 22. Earnings Management during the Covid-19 Pandemic: Evidence from Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Anastasija Ljubisavljević; Catarina Jakobsson; [2022]
   Keywords : Covid-19 Pandemic; Earnings Management; Accrual-based Earnings Management; Modified Jones Model; Real Earnings Management; Big Bath Accounting;

   Abstract : The financial difficulties following the Covid-19 pandemic have been many. Typically in situations of financial distress, firms are incentivized to utilize earnings management techniques to alter the picture of their financial situation, due to market-based pressure. READ MORE

4. 23. Exploration of the next generation of green electricity procurement strategies : Evaluation of 24/7 carbon-free electricity and emissionality and their implications for carbon accounting

   University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

   Author : Eloi Fàbrega Ferrer; [2022]
   Keywords : Carbon Accounting; Electricity Procurement; Emissionality; Emissions; Renewables; 24 7 Carbon-Free; Förnybar Energi; Koldioxidfri Dygnet Runt; Koldioxidredovisning; Koldioxidutsläpp; Upphandling Av El;

   Abstract : Under the current climate emergency, the electricity industry is taking quick steps to introduce new technology and market processes that could contribute to the decarbonization of the power system. The creation of the energy attribute certificates more than two decades ago has allowed consumers to choose the origin of their electricity. READ MORE

5. 24. Industry importance of CSR impact on Financial Performance

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Axel Ljungberg; Anton Högstedt; [2022]
   Keywords : Corporate social responsibility; CSR; Environmental; Social; Governance; ESG; Financial Performance; Return on Assets; Tobin Q.;

   Abstract : This study examines whether the relationship between Corporate Social Responsibility (CSR) and Financial Performance (FP) is dependent on industry belonging. Our accounting-based measurement of FP (Return On Assets) displayed an overall negative correlation with ESG scores, while our market based measurement of FP (Tobin Q) displayed an overall insignificant relationship. READ MORE

6. 25. Climate-neutral buildings – Impact of existing definitions on building design

   University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

   Author : Nishat Tasnia Aive; Roberts Razna; [2022]
   Keywords : Climate neutrality; Climate-neutral buildings; Climate impact; Climate compensation measures; Climate-neutral certifications; Technology and Engineering;

   Abstract : Climate change poses one of the most substantial threats to humanity today global greenhouse gas emissions are not reduced drastically in the near future, it can lead to severe consequences worldwide. To address this issue, global and national goals have been developed which aim to foster climate-neutral societies and industries. READ MORE