Essays about: "accounting benefit"
Showing result 1 - 5 of 54 essays containing the words accounting benefit.
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1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE
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2. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE
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3. To What Extent Top Managers' Compensation Impacts the Risk Aversion Phenomenon?
University essay from Umeå universitet/FöretagsekonomiAbstract : 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
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4. Modelling the effects of substituting pollinators in decline
University essay from Lunds universitet/Matematik LTHAbstract : While pollination is essential for many plant species and ecosystem functions, pollinator populations worldwide are declining. This decline is largely due to abiotic changes in the environment: climate change and other anthropogenic impacts, such as pesticides and land use change. READ MORE
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5. Influencing factors of posttraumatic growth in breast cancer patients : A descriptive literature review
University essay from Högskolan i Gävle/Avdelningen för vårdvetenskapAbstract : WHO(2015) claimed that breast cancer is the most common cancer among women in developed andless developed countries. The number of women diagnosed is much higher in high-income countries likedeveloped countries than in low- and middle-income countries like developing countries, in part becauseearly detection programs are better in developed countries than in developing countries, and becausedeveloping countries lack health care resources and infrastructure, which makes breast cancer treatment achallenge(Taurin & Alkhalifa, 2020). READ MORE
