Essays about: "Positive accounting theory"

Showing result 1 - 5 of 25 essays containing the words Positive accounting theory.

  1. 1. Management Accounting development in small companies - A study of four Swedish businesses

    University essay from Göteborgs universitet/Graduate School

    Author : Victor Lindman; Isabella Sexton; [2018-07-05]
    Keywords : Management Accounting; Small and Medium-sized Enterprises; Social Constructionism theory; Contingency theory; Emic and Etic perspective;

    Abstract : MSc in Accounting.... READ MORE

  3. 2. DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9

    University essay from Göteborgs universitet/Graduate School

    Author : Erik Erlandsson; Mikael Gustafsson; [2018-07-02]
    Keywords : IFRS 9; accounting choice; equity investments not held for trade; FVOCI option; irrevocable; recycling; changes in fair value; salient volatility; leverage; job security; materiality; cash compensation;

    Abstract : MSc in Accounting.... READ MORE

  4. 3. Gender inequalities in accounting and auditing businesses - A quantitative study

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Lacey Leathers Näsman; Malin Olsson; [2018]
    Keywords : Glass Ceiling Theory; Discrimination; Sweden; Auditing business; Accounting business; Gender based salary; Women; Men;

    Abstract : This quantitative study conducted by two students at Umeå University, studies if there are gender differences when it comes to salary and top positions in the accounting and auditing industry in Sweden. Previous studies have found that these differences, or gaps can relate to the glass ceiling theory. READ MORE

  5. 4. ESG Investing In Nordic Countries : An analysis of the Shareholder view of creating value

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Linnea Dahlberg; Frida Wiklund; [2018]
    Keywords : ESG; Sustainable finance; Financial performance; Shareholder theory; Stakeholder theory; Sustainability;

    Abstract : ESG ratings have become a recognised sustainability performance measurement throughout the world. The Nordic countries Sweden, Finland, Denmark, and Norway are ranked top four in the world when it comes to ESG ratings. READ MORE

  6. 5. Female directors relationship to financial performance. : A study of female directors impact on financial performance and the presence of "glass cliff" in Sweden.

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Oscar Ahlden; Felix Kollberg; [2018]
    Keywords : Female representation; Gender diversity; performance measurement; Glass cliff ;

    Abstract : Gender diversity within the boardroom is an important theme in the research of corporate governance. The lack of female directors during recent years have raised attention where the prejudice against women have been a central theme. Especially, in a gender egalitarian country as Sweden. READ MORE