Essays about: "accounting framework"

Showing result 31 - 35 of 258 essays containing the words accounting framework.

1. 31. How corporate governance factors impact the propensity to voluntarily disclose leases: A quantitative study in the Swedish setting

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

   Author : Teodor Töregård; Albin Persson; [2022]
   Keywords : leases; voluntary disclosure; BFNAR 2012:1; corporate governance;

   Abstract : Starting in 2014, firms reporting in accordance with the K3 accounting framework were required to recognize financial leases on the balance sheet and to disclose their future operating lease expenses. With the help of this sudden implementation, this study investigates how a set of corporate governance factors may have influenced the decision of voluntarily disclosing this information prior to the regulatory change. READ MORE

3. 32. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

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

   Author : Johan Elam; Mattias Löfvenberg; [2022]
   Keywords : Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

   Abstract : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. READ MORE

4. 33. A practical framework for the electric vehicle routing problem

   University essay from Lunds universitet/Institutionen för reglerteknik

   Author : Johan Hellmark; [2022]
   Keywords : Technology and Engineering;

   Abstract : The routing of a delivery fleet is a classical optimization problem, known as the vehicle routing problem (VRP), which can heavily impact the quality of a logistic distribution process. Historically, the VRP formulation has mainly included internal combustion engine vehicles (ICEVs). READ MORE

5. 34. Can you trust the process? A study about the relationship between governance structures and management control in Swedish municipalities

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Victor Hedman; Madeleine Axelsson; [2022]
   Keywords : Governance in public sector; New public management; Post-new public management; Management Control in public sector; Management control as packages.; Business and Economics;

   Abstract : Title: Can you trust the process? A study about the relationship between management control and governance structures in Swedish municipalities Seminar date: 1st of June, 2022. Course: BUSN79, Degree project in Accounting and Finance, Master level, 15 ECTS Authors: Madeleine Axelsson and Victor Hedman Supervisor: Johan Dergård Keywords: Governance in public sector, New public management, Post-new public management, Management Control in public sector, Management control as packages. READ MORE

6. 35. 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