Essays about: "Real estate accounting"

Showing result 1 - 5 of 43 essays containing the words Real estate accounting.

  1. 1. Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Yumeng Guo; Thomas lo; [2023]
    Keywords : Strategic investment decision SID ; Pre-decision control; Commercial real estate; Property investment; Uncertainty; Business and Economics;

    Abstract : Summary Title - Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies Hand-In Date - 28 May 2023 Seminar date - 31 May 2023 Course - BUSN79 Degree Project: Accounting and Finance Authors - Thomas Lo & Yumeng Guo Advisor - Anders Anell Five Keywords - Strategic investment decision (SID), Pre-decision control, Commercial real estate, Property investment, Uncertainty Purpose - The purpose of this study is to investigate how pre-decision control mechanisms are applied in strategic investment decisions, and what contextual factors could influence the pre-decision control mechanisms. To fufill the purpose, the study examined the use of pre-decision controls in different strategic investment decision processes and the relationship between contextual factors and the dimensions of applied pre-decision controls, with a main focus on current increasing uncertainty. READ MORE

  2. 2. Industry importance of CSR impact on Financial Performance

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Axel Ljungberg; Anton Högstedt; [2022]
    Keywords : Corporate social responsibility; CSR; Environmental; Social; Governance; ESG; Financial Performance; Return on Assets; Tobin Q.;

    Abstract : This study examines whether the relationship between Corporate Social Responsibility (CSR) and Financial Performance (FP) is dependent on industry belonging. Our accounting-based measurement of FP (Return On Assets) displayed an overall negative correlation with ESG scores, while our market based measurement of FP (Tobin Q) displayed an overall insignificant relationship. READ MORE

  3. 3. Framing Accounting: Communicating with Accounting Numbers During COVID-19

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

    Author : Martin Lokander; Salam Adeeb; [2021]
    Keywords : Framing; Crisis communication; Accounting Numbers; COVID-19; External communication;

    Abstract : This research paper intends to expand on current accounting and crisis communication literature by investigating the use of accounting numbers to frame external communication. The research draws on published financial reports from listed Swedish real estate companies from three time periods during COVID-19. READ MORE

  4. 4. How does government ownership affect the relationship between fair value accounting and earnings quality?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Emma Ericsson; Göran von Essen; [2021]
    Keywords : earnings quality; fair value; investment properties; government ownership; corporate governance;

    Abstract : This thesis examines the effect government ownership has on the relationship between fair value accounting and earnings quality when “mark-to-model” techniques are used in fair value estimations. To this end we compare 36 real estate companies controlled by private interests with 32 real estate companies controlled by the state and municipal governments in Sweden. READ MORE

  5. 5. From Asking What-is to Answering What-if...? A Multi-Case Study on How Organizations Make Sense in Times of Uncertainty

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

    Author : Wan-Ting Hsu; Jacob Westlund; [2021]
    Keywords : COVID-19; Sensemaking; Scenario Analysis; Temporality;

    Abstract : This thesis examines how accounting tools and information are employed by actors within organizations to make sense of uncertainty. By drawing upon sensemaking theory and a modified version of Kaplan and Orlikowski's (2013) temporal work model, we provide a more comprehensive view of how accounting tools and information are used to make and give sense under uncertainty. READ MORE