Essays about: "Positive accounting theory"

Showing result 1 - 5 of 40 essays containing the words Positive accounting theory.

1. 1. Multidimensional perfectionism and academic burnout in university students: the moderating role of autonomy support

   University essay from Lunds universitet/Institutionen för psykologi

   Author : Ester Ólafsdóttir; [2022]
   Keywords : Academic burnout; multidimensional perfectionism; autonomy support; university students’ well-being; self-determination theory ; Social Sciences;

   Abstract : The present study aims to explore the relationship between academic burnout, multidimensional perfectionism, and students’ perceived autonomy support from the teacher/instructor, while accounting for sleep. The final sample contained 147 university students with the mean age of 26 years. READ MORE

3. 2. Doing Better by Doing Good: A Qualitative Study on the Pro Bono Projects of Management Consulting Companies in Sweden

   University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

   Author : John Öberg; Kiryl Shantyka; [2022]
   Keywords : Pro bono; Employee Engagement; Stakeholders; Management consulting; CSR;

   Abstract : Pro bono engagement has for centuries been a natural practice in the lawyer industry. Recently, the phenomenon has spread to other sectors, such as medicine, marketing, advertising, accounting - and management consulting. The impact management consulting companies can create on pro bono projects is enormous. READ MORE

4. 3. The Hedging Premium

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Jakob Mathiasson; Philip Hausenkamph; [2022]
   Keywords : Risk Management; Hedging; Firm Value; Insider Ownership; Foreign Ownership; Business and Economics;

   Abstract : Seminar Date: 2022-06-01 Course: BUSN79, Degree Project in Accounting and Finance Authors: Jakob Mathiasson & Philip Hausenkamph Examiner: Reda Moursli Key Words: Risk Management, Hedging, Firm Value, Insider Ownership, Foreign Ownership Purpose: The purpose of this paper is to investigate the impact of hedging derivatives on firm valuation in present time, as well as the partial effect of different corporate ownership structures affecting the relationship between hedging and firm value. Methodology: The econometrical approach is based on a random effects model, however also complimented by a fixed effects model. READ MORE

5. 4. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
   Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

   Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE

6. 5. Competing on sustainability - A study on stakeholder interaction, becoming truly sustainable and obtaining a sustained competitive advantage in an industry characterized by low sustainability maturity

   University essay from Lunds universitet/Produktionsekonomi

   Author : Kristina Källner; Anna Lundberg; [2022]
   Keywords : Sustainability; cold chain; pharmaceutical industry; stakeholder theory; sustainable business models; VRIO analysis; truly sustainable; competitive advantage; Technology and Engineering;

   Abstract : Although more and more companies are facing increasing pressure to take responsibility for their actions impacting sustainability, the pharmaceutical industry and in extension the cold chain solutions industry, have previously been exempted from scrutiny. Research on sustainability in the industry is lagging, why this master thesis aims to explore how sustainability can be incorporated into the business model while avoiding creating a disconnect between corporate strategy and actual sustainability impact. READ MORE