Essays about: "Positive accounting theory"

Showing result 1 - 5 of 27 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. The impact of visitors satisfaction in explaining expenditure behaviour : A structural equation modelling approach

    University essay from Högskolan Dalarna/Nationalekonomi

    Author : Heba Kurdi; [2018]
    Keywords : Endogenity; Structural Equation Modelling SEM ; Satisfaction; Expenditure; Marketing; Venice.;

    Abstract : Visitor expenditure can be affected by different economic, socio-demographic and psychological variables. Previous literature have focused on the use of observed tourists and destination characteristics as explanatory variables to explain visitor expenditure, whereas the use of psychological factors has been underresearched. READ MORE

  6. 5. 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