Essays about: "behavioral accounting"
Showing result 1 - 5 of 13 essays containing the words behavioral accounting.
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1. Unlocking the True Value of Intellectual Capital: A Study of the Valuation Relevance of Intellectual Capital in an M&A Intensive Era
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Capital market actors must understand the fundamental value-drivers in society, yet accounting standards face difficulties in capturing Intellectual Capital (IC) information. Meanwhile, the number of acquisitions is ever-growing, but research on the valuation relevance of IC in mergers and acquisitions (M&A) is lacking. READ MORE
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2. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE
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3. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.
University essay from Göteborgs universitet/Graduate SchoolAbstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE
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4. The factors influencing students’ career choices towards the accounting profession in Sweden
University essay from Karlstads universitet/Handelshögskolan (from 2013)Abstract : Purpose – This thesis aimed at investigating students’ beliefs influencing their personal attitudes and subjective norms not to choose the accounting profession by using the simplified Theory of Reasoned Action (TRA) model. Theoretical framework – This study used the simplified TRA model to investigate the beliefs that influence students not to choose the accounting profession. READ MORE
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5. The effect of trust, budget participation and empowerment on organizational performance
University essay from Karlstads universitet/HandelshögskolanAbstract : There is an ongoing discussion about trusts significance and role in the reliance on accounting performance measures (RAPM) field and organizational behavior. This knowledge gap has led to opposite findings but still many researchers give recognition to the concept that trust may be crucial and significant in management control. READ MORE