Essays about: "Theoretical framework of accounting information"

Showing result 1 - 5 of 24 essays containing the words Theoretical framework of accounting information.

  1. 1. To What Extent Top Managers' Compensation Impacts the Risk Aversion Phenomenon?

    University essay from Umeå universitet/Företagsekonomi

    Author : Maxime EONNET; Mathieu RUBY; [2023]
    Keywords : Executive Compensation; Risk Aversion; Agency Theory; Risk-taking Factors; Long-term; Short-term; Objectives; Accounting;

    Abstract : Executive compensation and its issues are a very sensitive subject, to be taken with apinch of salt, but it is above all a fascinating subject, which deserves a more globalunderstanding from people. Our study thus aims to determine to what extent executivecompensation and its structure, which may seem complex at first glance, play a role inthe risk aversion of executives. READ MORE

  3. 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

  4. 3. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Marcus Svensson; Amanda Hagos; [2021]
    Keywords : Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

    Abstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE

  5. 4. Information Management between Project Phases : The Value Creation Process of Recognizing Digital Waste between Construction and Operational Phases

    University essay from KTH/Ledning och organisering i byggande och förvaltning

    Author : Diana Berndt Shin; [2021]
    Keywords : Information Management; Digital Waste; Project Phases; Value Creation Process; Lean Thinking; Informationshantering; Informationsflöden; Projektfaser; Värdeskapande processer; Lean thinking;

    Abstract : Digitalization as a driving force in the AEC industry is no longer a new subject when talking about accelerating innovation and solving environmental challenges. Traditional approaches can limit some of these outcomes and typically imply that many issues that could have been predicted with early involvement of stakeholders, are recognized in much later stages of the project at great expense. READ MORE

  6. 5. Management Control Tools and Firm Ambidexterity

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Semi Serifi; Gabriel Aniol; [2020]
    Keywords : PSFs; MCS; Management control tools; audit firm; IT firm; reuse economics; expert economics; explore; exploit.; Business and Economics;

    Abstract : Abstract Title: ​Management control tools and firm ambidexterity Seminar date: ​2020-06-03 Course: ​BUSN79 - Business Administration: Degree project in Accounting and Finance. Authors: ​Gabriel Aniol & Semi Serifi Advisors: ​Anders Anell Key words: ​PSFs, MCS, Management control tools, audit firm, IT firm, reuse economics, expert economics, explore, exploit. READ MORE