Essays about: "accounting study"

Showing result 6 - 10 of 1076 essays containing the words accounting study.

1. 6. Digitalization and Resistance Management within Management Accounting - The impact of national culture differences on resistance to organizational change

   University essay from Göteborgs universitet/Graduate School

   Author : Muhammed Muhammed Aziz; Twagirayezu Jean; [2023-07-19]
   Keywords : ;

   Abstract : Despite being considered by the majority as a positive change, digitalization has changed the fundamental roles of management accountants and this has led to resistance to organizational change within management accounting due to the cannibalization costs associated with digital changes. In dealing with such resistance, MNEs use their domestic rooted organizational culture as a tool to manage resistance to digitalization. READ MORE

3. 7. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

   University essay from Göteborgs universitet/Graduate School

   Author : Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
   Keywords : Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

   Abstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE

4. 8. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

   University essay from Göteborgs universitet/Graduate School

   Author : Markus Ögren; Ulrika Ohlson; [2023-06-29]
   Keywords : Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

   Abstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE

5. 9. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

   University essay from

   Author : Martin Ekendahl; Philippa Hedström; [2023-06-29]
   Keywords : ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

   Abstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE

6. 10. SOIL GROSS NITROGEN MINERALISATION AND FOREST GROWTH IN FOUR HEMIBOREAL FOREST STANDS IN SOUTHWEST SWEDEN

   University essay from Göteborgs universitet / Institutionen för biologi och miljövetenskap

   Author : Linnéa Eriksson; [2023-04-20]
   Keywords : soil C:N; forest production; 15N isotope dilution; gross N mineralisation; ammonium; soil carbon; soil nitrogen; root exudates; stoichiometric decomposition; boreal forests; priming; microbial C limitation;

   Abstract : Boreal and temperate forests together make up the largest terrestrial net C sink in the world. They take up carbon dioxide (CO2) from the atmosphere and store it in plant biomass and soil as they grow, making them crucial in mitigating global climate change. READ MORE