Essays about: "accounting theory"

Showing result 11 - 15 of 276 essays containing the words accounting theory.

  1. 11. The assurance of sustainability information

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Wilhelm Ewert; Tobias Tillgren; [2023]
    Keywords : Sustainability Assurance; Corporate Sustainability Reporting Directive; Accounting Firms; Professional Associations; Institutional Work; Business and Economics;

    Abstract : The thesis researches work undertaken by big accounting firms and the professional association FAR to promote sustainability assurance in a Swedish context from the perspective of institutional work theory. The transposition of the CSRD into Swedish law constitutes a motivation for the study. READ MORE

  3. 12. A stakeholder-based analysis of potential photovoltaic systems’ contributions within the German government’s capacity addition plans to 2030

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Felix Rüsseler; [2023]
    Keywords : German Energy Transition; Photovoltaics; Photovoltaics System Types; Renewable Energy Policies; Stakeholder Interviews; Sustainable Development;

    Abstract : The ongoing energy transition in Germany foresees significant increases in the share of renewable energies in the country’s electricity mix until 2030. A share of 80% is targeted and photovoltaics should have a major contribution with a total capacity of 215 Gigawatts aimed to be installed. READ MORE

  4. 13. The Impact of ESG Performance on Financial Performance : Evidence from NASDAQ Stockholm

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Pothupitiya Kankanamge Don Amila Chathuranga Silva; Hiba Hassan Bashir Siddig; [2023]
    Keywords : sustainability; ESG scores; ESG pillars; financial performance; ROA; Tobin s Q; good governance view; stakeholder theory; agency view; slack resource theory;

    Abstract : This thesis investigates whether environmental, social, and governance (ESG) performance impacts financial performance in the Swedish market. ESG performance is measured using the overall ESG score and the three individual pillar scores (environment, social, and governance). READ MORE

  5. 14. Shop 'till the fees drop: A quantitative study on students' perceptions and attitudes towards delivery fees

    University essay from Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

    Author : Magda Liljedahl; Ronja Svensson; [2023]
    Keywords : Delivery Fees; Mental Accounting Theory; Price Partitioning; Attitude Towards the Offer; Price Fairness Perception;

    Abstract : Due to the rapid technological developments in E-commerce, an increasing amount of the Swedish population resorts to online shopping for their necessities. Thus, the Swedish online grocery retail industry has established an online presence, leading to additional shipping and handling costs. READ MORE

  6. 15. ESG and Financial Performance Within the Automotive Industry

    University essay from Umeå universitet/Företagsekonomi

    Author : Lukas Granelli; Lukas Rådeström; [2023]
    Keywords : ESG; Automotive Sector; Financial Performance; Sustainability;

    Abstract : For many years has sustainability been an important factor for companies to consider. Earlier has sustainability been strongly connected with environmental work, but the concept has grown to include factors like working conditions, equality, and ethical business practices. READ MORE