Essays about: "board composition accounting"

Found 4 essays containing the words board composition accounting.

  1. 1. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

    University essay from KTH/Fastigheter och byggande

    Author : Nicole Hjertstedt; [2018]
    Keywords : IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

    Abstract : Traditionally  Operational  Leases  have  been  exempted  from  being  recognized  on  the  balance  sheet  of  the  financial  statements.  With  the  new  leasing  regulation  presented  by  the  International  Accounting  Standards Board  (IASB);  International  Financial  Reporting  Standards  16  (IFRS  16),  with  effective  date  of  2019‐01‐01  operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE

  3. 2. How private investors develop their portfolio companies

    University essay from Lunds universitet/Produktionsekonomi

    Author : Pontus Lundmark; [2016]
    Keywords : Private equity; investment company; business development; private investor; development process; board of directors; development stages; Nordic; Sweden.; Technology and Engineering;

    Abstract : Commercial private equity as an investment industry have quickly grown since its formation in the late 80’s, and now account for a significant part of the investments made both globally and in Sweden. In 2014 the Swedish commercial private equity companies had a combined turnover of 311 billion SEK, accounting for around 9 % of Sweden’s GNP. READ MORE

  4. 3. The Impact of Board composition on Accounting Profitability of the Firm : A Study of Large Caps in Sweden

    University essay from Handelshögskolan vid Umeå universitet

    Author : Rahel Tsehaye Zemichael; Serkalem Tilahun Basazinew; [2010]
    Keywords : Corporate Governance; Board of Directors; Accounting Profitability Measurements and CEO;

    Abstract : Background: The issue about corporate governance became more prominent in recent years as a result of corporate scandals and misconduct of executives. Firms, board members, and executives have been subject to criminal and civil actions over hidden debt, inflated earnings, insider trading, tax evasion, misuse of funds, and breaches of fiduciary duties. READ MORE

  5. 4. The association between board composition and different types of voluntary disclosure : A quantitative study of Chinese and Swedish listed companies

    University essay from Handelshögskolan vid Umeå universitet

    Author : Meng Meng Zhou; Podjaman Panbunyuen; [2008]
    Keywords : board composition; voluntary disclosure;

    Abstract : Company’s annual report has been widely used by stakeholders such as investors, employees, suppliers, customers and creditors. Information included in annual report consists of both mandatory information required by law, regulations as well as accounting standard and voluntary information depended on management’s judgments. READ MORE