Essays about: "Positive accounting theory"

Showing result 6 - 10 of 49 essays containing the words Positive accounting theory.

1. 6. Carbon Protectionism?

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

   Author : Sam Säflund; Malcolm Thunberg; [2023]
   Keywords : Event study; Cumulative Abnormal Return; EU CBAM; ETS; Sustainable finance;

   Abstract : This study examines the market reactions and valuation implications of the Carbon Border Adjustment Mechanism (CBAM) adopted by the European Union (EU). The CBAM is the world's first carbon border import tax aimed at addressing carbon leakage and promoting a transition to a low-carbon economy. READ MORE

3. 7. Families and performance : The impact of family ownership on performance in Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Julia Nylöf; Johanna Rehme; [2023]
   Keywords : agency theory; corporate governance; family firms; firm performance; multiple blockholders; ownership structure; stewardship theory;

   Abstract : This study investigates whether family ownership influences firms’ accounting and market-based performance as measured by ROA respectively Tobin’s Q. The Swedish market is especially interesting due to its unique corporate governance system, and because previous studies based on a Swedish sample present contradictory findings on the family-performance relationship. READ MORE

4. 8. 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

5. 9. 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

6. 10. 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