Essays about: "Positive accounting theory"

Showing result 21 - 25 of 49 essays containing the words Positive accounting theory.

1. 21. 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

3. 22. 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

4. 23. Board Characteristics and Corporate Social Responsibility Assurance: What Factors Matter in the U.S. Market?

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

   Author : Xinran He; Jingyi Zhang; [2019]
   Keywords : Corporate social responsibility; Assurance; Voluntary disclosure; Board characteristics; Corporate governance;

   Abstract : This study aims to examine the influence of board characteristics - the critical components in the corporate governance mechanisms - on the adoption of corporate social responsibility (CSR) assurance. Based on a sample of 328 listed U.S. READ MORE

5. 24. Is operating performance driving stock performance? - A study on Swedish listed real estate companies

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

   Author : Oscar Lundqvist; [2019]
   Keywords : Value relevance; Real estate; Operating performance; IFRS; IAS 40;

   Abstract : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. READ MORE

6. 25. 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 : Background and Problematization: Despite SMEs’ influence on economies worldwide, research regarding Management Accounting (MA) in Small and Medium-sized enterprises (SMEs) has only recently gained a growing interest (López & Hiebl, 2015). Several studies have shown that MA has a positive effect on the overall business performance of SMEs, motivating further research on the subject. READ MORE