Essays about: "Positive accounting theory"

Showing result 11 - 15 of 49 essays containing the words Positive accounting theory.

  1. 11. The prediction of Future Earnings using Fundamental Signals

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Diana Yanesová; Yuxi Lu; [2022]
    Keywords : Earnings prediction; Fundamental signals; Asymmetric impact;

    Abstract : According to fundamental analysis theory, various sources of accounting and economic information may be used to determine the fundamental value of a firm. One such source is information included in the financial statements. READ MORE

  3. 12. 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

  4. 13. Critical Mass & Masculinity

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Erik Borg; Josephine Struik; [2022]
    Keywords : Board Gender Diversity; Firm Performance; Corporate Governance; Culture;

    Abstract : In this study, we investigate a non-linear relationship between board gender diversity and firm performance as suggested by the critical mass theory. Further, we examine the moderation of national culture based on institutional theory. READ MORE

  5. 14. 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

  6. 15. Mirroring Gender Diversity: is Reporting a Reflection ofthe TMT? : A Quantitative Study of Gender Diversity Disclosure in Swedish State-Owned Enterprises

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Stina Karlsson; [2022]
    Keywords : Gender Diversity Disclosure; Visual Disclosure; Upper-echelons Theory; Top Management Team; State-owned Enterprises; Institutional Logics; Hybridity;

    Abstract : Purpose: The purpose of this thesis is to explain how the gender diversity of the top management team affects the disclosure strategy regarding gender diversity, in state-owned enterprises. The study, in addition, tests if hybridity, conceptualized as conflicting institutional logics, has a moderating effect on this relationship. READ MORE