Essays about: "Positive accounting theory"

Showing result 1 - 5 of 13 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

  2. 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

  3. 3. Adapting the new regulation of sustainability accounting: The logics behind managerial choices and the effect on practices

    University essay from Göteborgs universitet/Graduate School

    Author : Linda Hansson; Amanda Hellgren; [2017-08-09]
    Keywords : Sustainability reporting; European Directive 2014 95 EU; adaptation process; institutional theory; institutional logics; isomorphism; isopraxism;

    Abstract : MSc in Accounting.... READ MORE

  4. 4. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Jens Düvel; [2017-08-09]
    Keywords : Mandatory Rotation; EU audit reform; Legitimacy; Auditing; Discursive Strategies;

    Abstract : MSc in Accounting.... READ MORE

  5. 5. Numbers VS Narratives in the Eyes of Non-professional Investors

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Alexander Hedlund; Mattias Nilsson; [2017]
    Keywords : Dissonance; CEO-statement; Non-professional investors; Narrative reporting; Accounting communication; Business and Economics;

    Abstract : Purpose: In an explorative manner this thesis aims to research how the content of CEO-statement affects non-professional investors’ opinion of a company’s prospects. Methodology: This study is to be considered a qualitative study based on an inductive orientation regarding the role of theory. READ MORE