Essays about: "Positive accounting theory"

Showing result 1 - 5 of 36 essays containing the words Positive accounting theory.

  1. 1. Gender diversity and innovation in technology and manufacturing companies

    University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

    Author : Manousos Kokkinakis; Xin Li; [2022]
    Keywords : Innovation; Gender Diversity; Technology Manufacturing firms; Logistic Regression Analysis.;

    Abstract : In this thesis the relation between gender diversity and innovation in technology and manufacturing companies is explored. Data on firm-level are used from The Enterprise Surveys of the World Bank, which are designed as a panel data survey and comprise a collection of data on 146,000 firms in 143 countries, from years 2006 to 2019. READ MORE

  2. 2. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

    University essay from Umeå universitet/Företagsekonomi

    Author : Asif Sarker; Mundi Mike-Hana Fongang; [2021]
    Keywords : Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

    Abstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE

  3. 3. The Importance of Sustainability Accounting; A quantitative study in the light of the values of the Millennial Generation

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Tobias Cramer; Mohamad Natafji; [2021]
    Keywords : Millennials and Sustainability; Millennial’s job attractions; Working motivation; Sustainability Reporting; Sustainability Accounting Frameworks; Business and Economics;

    Abstract : The thesis investigates the perceptions about the importance of sustainability issues in the Millennial generation and the connection of the results to sustainability accounting to show how useful it is. The focus is particularly on sustainability as a criterion for job decisions and the extent to which it influences the motivation at work. READ MORE

  4. 4. The Impact of ESG Scores on Firm Performance: A Comparison of the European Market Before and After the 2008 Financial Crisis

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Arran Pickwick; Jacob Sewelén; [2021]
    Keywords : ESG; CSR; firm performance; Europe; EU; 2008 financial crisis; principal-agent theory; stakeholder theory; CFP;

    Abstract : This study explores the impact of ESG Scores on firm performance and seeks to establish whether the impact increased since the 2008 financial crisis. This is done by performing regressions on ESG Scores, and the respective pillars of Environmental, Social, and Governance, and firm performance, measured as both accounting-based performance, using ROA, and market-based performance, using Tobin’s Q. READ MORE

  5. 5. The predictive content of one-time accounting items

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Sebastian Roth; [2020]
    Keywords : Special items; One-time items; Firm life cycle; Earnings persistence; Profit margins;

    Abstract : My paper suggests that investors can leverage corporate life cycle theory to enhance their understanding of one-time items, helping them to decide whether those items shall be considered or neglected. One-time revenues are only associated with future performance for longer earnings windows in mature firms. READ MORE