Essays about: "accounting disclosures"

Showing result 6 - 10 of 37 essays containing the words accounting disclosures.

1. 6. The Power of Words: Sustainability Reporting as a Hegemonic Practice

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

   Author : Douglas Kressner; Sorosh Sang; [2020]
   Keywords : Social Accounting; Discourse; Hegemony; Identity Construction; Supply Chain Sustainability;

   Abstract : This paper investigates how H&M have represented itself as sustainable in relation to worker challenges in its transnational supply chain in 21 publicly available corporate reports from 1998 and 2018. This period captures the emergence of sustainability disclosures and the development of corporate reporting on worker-challenges in the supply chain within the context of the study, the fast-fashion industry. READ MORE

3. 7. Corporate Sustainability and Reporting Frameworks : A Methodology forAligning Various Guides on Sustainable Development Goals

   University essay from Linköpings universitet/Industriell miljöteknik

   Author : Egemen Kücükgül; [2020]
   Keywords : Corporate Sustainability; Sustainable Development Goals; GRI; IIRC; Alignment;

   Abstract : The number of sustainability-related reporting frameworks has been increasing throughout the years, as a response to increasing awareness towards the sustainability-related issues from various stakeholders of companies. At the same time, major sustainability-related reporting frameworks publish more guides to support the business on its Sustainability Development Goals (SDGs) commitment. READ MORE

4. 8. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

   University essay from Göteborgs universitet/Graduate School

   Author : Sebastian Engsevi; Oscar Robért; [2019-08-08]
   Keywords : Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

   Abstract : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. READ MORE

5. 9. Accounting for Cryptocurrencies - A Nightmare for Accountants

   University essay from Umeå universitet/Företagsekonomi

   Author : Ellinor Sundqvist; Piia Hyytiä; [2019]
   Keywords : Cryptocurrency accounting; Earnings Management; Assets; Disclosures; Revenues; IFRS; IAS;

   Abstract : Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. READ MORE

6. 10. Customer Equity: To Capitalize or Not to Capitalize - That is the Question - A Study on Customer Equity in Subscription-based Enterprises from Stakeholders' Perspectives

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

   Author : Elle Mustakallio; Mathilde Hannell; [2019]
   Keywords : Customer equity; Subscription-based enterprises; Customer lifetime value; Capitalization; Intangible assets;

   Abstract : Customer equity is a concept that stems from the marketing field of research, however, its usefulness extends beyond the valuation of marketing activities. Within the accounting field of research, customer equity has been examined by a limited number of researchers who have identified it as the main, value-driving, intangible asset in subscription-based enterprises, currently missing from the financial reports. READ MORE