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Showing result 1 - 5 of 11 essays matching the above criteria.
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1. Earnings Forecast Accuracy
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: Earnings Forecast accuracy; - Are earnings forecasts more accurate in the post IFRS adoption period Seminar date: 2013-05-30 Course: BUSN69 Degree Project - Accounting and Auditing, 15 ECTS credits Authors: Gustaf Bertland and Jens Skönnå Advisor: Kristina Artsberg Key words: earnings, forecasts, accuracy, analysts, IFRS Purpose: The purpose of this thesis is to examine the accuracy of earnings forecasts. Methodology: Qualitative & Quantitative study, Wilcoxon Sign Rank Test Theoretical perspectives: The theoretical perspective reflects previous researches that consider behavioral, information symmetry, psychological aspects and rational theories, examines the influence of accounting standards Empirical foundation: The study includes 6 interviews with analysts and statistical tests of earnings forecasts compared to actual earnings. READ MORE
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2. The use of fair value and its potential effects on dividends
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. READ MORE
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3. Is the sustainability information useful? A qualitative study of the Swedish institutional investors.
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: Is the sustainability information useful? A qualitative study of the Swedish institutional investors. Seminar date: 2012-05-31 Course: BUSN69 Degree Project – Accounting and Auditing, 15 ECTS Credits Authors: Gustav Rybrink and Lisa Törnblom Advisor/s: Amanda Tan-Sonnerfeldt Five key words: Sustainability information, Institutional investors, Usefulness, Integrated Reporting, GRI Guidelines Purpose: The intention with this thesis is to provide the reader with a better knowledge about how the Swedish institutional investors perceive the usefulness of sustainability information. READ MORE
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4. Are K2 guidelines sufficient and credible for credit assessments?
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: Are K2 guidelines sufficient and credible for credit assessments? Course: BUSN69 Degree Project – Master of Accounting and Auditing Authors: Ali Mansour Firouz & Sina Attaran Advisor: Dr. Amanda Tan-Sonnerfeldt Five key words: Credit assessment, Financial statements, K2 guidelines, Banks, Auditing Purpose: To what degree do K2 guidelines affect the usefulness of the financial reports for banks making credit assessments for companies reporting according to K2. READ MORE
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5. Standardization of Environmental Management and Sustainability Reporting
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Abstract Title Standardization of Environmental Management and Sustainability Reporting Seminar Date May 29th 2013 Course BUSN68 Degree Project - Accounting and Management Control; BUSN69 Degree Project - Accounting and Auditing, 15 ECTS Authors Johanna Geijer and Linda Sturesson Advisors Per Magnus Andersson and Stefan Yard Keywords Standardization, Environmental Management, Sustainability Reporting, ISO 14001, GRI Purpose The purpose of this thesis is to increase the understanding of why companies choose to standardize environmental management and sustainability reporting instead of using a unique solution. Theoretical Framework The presented theoretical framework of this thesis built on exogenous and endogenous theories consisting of legitimacy theory, stakeholder theory, institutional theory, the resource based view and positive accounting theory. READ MORE
