Essays about: "accounting theory"

Showing result 31 - 35 of 276 essays containing the words accounting theory.

  1. 31. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    University essay from Göteborgs universitet/Graduate School

    Author : Marcus Sandström; [2022-06-30]
    Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

  2. 32. Family-owned SMEs: Role models of crisis management A case study of how the practice of crisis management has been performed by nine Swedish family-owned SMEs during the Covid-19 pandemic

    University essay from Göteborgs universitet/Graduate School

    Author : Gustaf Liedholm; Robbin Jonsson; [2022-06-23]
    Keywords : Practice theory; Crisis management as practice; family-owned SMEs; Covid-19; rapid decision-making; communication; transparency;

    Abstract : Despite SMEs accounting for 99,9% of all registered firms in Sweden and that non-listed family-owned firms outperform their counterparts during crises, previous studies have neglected the field, resulting in an undiscovered void. Quantitative studies performed in the area serve a purpose for discovering how family-owned SMEs financially distinguish from other firms, but unfortunately such studies miss the important variable: what do they actually do? Through this qualitative study of crisis management as practice, we bridge the quantitative and qualitative, and present how Swedish family-owned SMEs have practiced crisis management during the Covid-19 pandemic. READ MORE

  3. 33. EU’s Action Plan for a Circular Economy in Practice - Stakeholders response to adopting circular economy initiative for electric vehicles batteries in Sweden

    University essay from Göteborgs universitet/Statsvetenskapliga institutionen

    Author : Purushottam Adhikari; [2022-06-20]
    Keywords : Circular economy CE ; Circular Business Models CBM ; Swedish manufacturers; Electric Vehicle Batteries EVB ; Critical Raw materials CRM ;

    Abstract : Despite EU and national climate goals, transportation-related emissions are on the rise, accounting for almost a quarter of EU GHG emissions. Policymakers, particularly in the European Union, are beginning to question the future of mobility as a result of these unfavourable implications and tendencies. READ MORE

  4. 34. Does CSR Actually Hurt Profitability? A Study on the Impact of US Firms' Corporate Social Responsibility Performance on Accounting and Market Metrics of Financial Profitability

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

    Author : Gian Luca Hedenström; Jacopo Breschi; [2022]
    Keywords : CSR; Corporate Financial Profitability; Accounting and Market Profitability; Stakeholder Theory; ESG;

    Abstract : Researchers have long investigated the relationship between firms' corporate social responsibility (CSR) performance and corporate financial performance (CFP) without reaching a consensus. Several scholars highlight the multiple economic benefits that firms increasing CSR performance can enjoy. READ MORE

  5. 35. womens role development in the big four audit firms

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : ibraahim Abiib; Vasiliy Khan; [2022]
    Keywords : Auditing; Big 4; Institutional Theory; Role Theory; Social Role Theory; Images; Gender;

    Abstract : Background: In recent decades about as many women as men have been recruited to the auditing industry. On the other hand, it seems difficult for women to reach higher positions and they are underrepresented in certain ways. READ MORE