Essays about: "accounting standard"

Showing result 1 - 5 of 175 essays containing the words accounting standard.

1. 1. The Missing Ingredient: How to improve value investing in the information age

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

   Author : Robin Grawe; Kjell Thomsen; [2023]
   Keywords : Value investing; Fama-French; Intangible Assets; Accounting-based valuation;

   Abstract : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. READ MORE

3. 2. The Moderating Role of Employee Skill on the Relationship between R&D Intensity and Firm Performance

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Devansh Sharma; Wanni Arachchige Ishan Asiri Kumara; [2023]
   Keywords : Research Development; Return on Assets; Market Capitalization; Employee Training; Employee Productivity; Business and Economics;

   Abstract : This paper investigates the moderating effect of employee skill, as measured by employee productivity and training, on the relationship between R&D spending, measured as R&D intensity, and firm performance, measured as ROA, for the accounting-based standard, and market capitalization, for the market-based standard. The study employs a hierarchical Pooled OLS logistic regression and a Fixed Effects regression model, to account for the structure of the panel data. READ MORE

4. 3. Carbon Accounting and SeaweedOffsets : An overview of some current carbon accounting methodologiesand the emerging sector of seaweed carbon offsets

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Alice Rudberg; [2023]
   Keywords : carbon accounting; carbon offsets; carbon credits; blue carbon; seaweed offsets; climate mitigation; sustainability; klimatkompensering; klimatberäking; begränsning av klimatförändringar; alger; tång; hållbarhet;

   Abstract : As the anthropogenic emissions of greenhouse gases (GHGs) have increased and received moreattention, the need for climate mitigation solutions has become more urgent. Today, several methodologies for carbon accounting exists, as well as the possibility to offset emissions by buying carbon offsets. READ MORE

5. 4. Artificial Intelligence and its Implication for Future Jobs : Assessing The Bureau of Labor Statistics’ Adaptation to Artificial Intelligence in Projected Employment Figures in the United States

   University essay from Uppsala universitet/Nationalekonomiska institutionen

   Author : Aradhna Juwaheer; Dennis Dahlberg Barkholz; [2023]
   Keywords : Artificial Intelligence; Labor Market; Employment Forecasts; Labor Statistics; BLS; Occupational Outlook;

   Abstract : Artificial intelligence is often believed to have a detrimental effect on employment. However, when reviewing employment forecasts from The U.S. Bureau of Labor Statistics, no information could be found indicating whether they considered the potential impact of artificial intelligence on employment. READ MORE

6. 5. TECHNOSTRESS IN DIFFERENT WORKING MODES AND ITS EFFECT ON JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT. : A quantitative study among auditing and accounting professions in Sweden.

   University essay from Mälardalens universitet/Akademin för ekonomi, samhälle och teknik

   Author : Yusuf Mohamed; Johan Sandberg; Ville Taskinen; [2023]
   Keywords : Technostress; Job satisfaction; Affective commitment; Organizational Commitment; Auditing; Accounting.;

   Abstract : The purpose of this study is to demonstrate how the phenomenon of technostress is present in the accounting and auditing industry depending on the mode of working and further examine its relationship with job satisfaction and organizational commitment which in this context is valid to measure turnover intentions. A quantitative research approach was used in this research where the primary data was collected through a survey among audit and accounting professionals in Sweden. READ MORE