Essays about: "accounting theory"

Showing result 41 - 45 of 276 essays containing the words accounting theory.

1. 41. Doing Better by Doing Good: A Qualitative Study on the Pro Bono Projects of Management Consulting Companies in Sweden

   University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

   Author : John Öberg; Kiryl Shantyka; [2022]
   Keywords : Pro bono; Employee Engagement; Stakeholders; Management consulting; CSR;

   Abstract : Pro bono engagement has for centuries been a natural practice in the lawyer industry. Recently, the phenomenon has spread to other sectors, such as medicine, marketing, advertising, accounting - and management consulting. The impact management consulting companies can create on pro bono projects is enormous. READ MORE

3. 42. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

   University essay from Umeå universitet/Företagsekonomi

   Author : Maxx Hillman; Linus Sjösten; [2022]
   Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

   Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE

4. 43. 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

5. 44. The prediction of Future Earnings using Fundamental Signals

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

   Author : Diana Yanesová; Yuxi Lu; [2022]
   Keywords : Earnings prediction; Fundamental signals; Asymmetric impact;

   Abstract : According to fundamental analysis theory, various sources of accounting and economic information may be used to determine the fundamental value of a firm. One such source is information included in the financial statements. READ MORE

6. 45. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
   Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

   Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE