Essays about: "creating accounting"

Showing result 1 - 5 of 51 essays containing the words creating accounting.

  1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

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

    Author : Morten Younie; Oskar Benson; [2024]
    Keywords : Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

    Abstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE

  2. 2. THE SHIFTING DYNAMICS BETWEEN WORK AND LIFE IN REMOTE WORKING

    University essay from Göteborgs universitet/Institutionen för pedagogik, kommunikation och lärande

    Author : Bo An; [2023-10-10]
    Keywords : Work-life balance; work-family border theory; flexibility; remote working; new work practices; boundaries;

    Abstract : Purpose: Aiming to investigate how knowledge workers organise their work through boundary practice in remote working, this study has partnered with one online consulting company who provides professional accounting services to third party customers. This study tries to explore 1) how accountants organize their work through managing and shaping their physical and temporal boundaries to establish flexibility in remote working; 2) how are technologies harnessed to manage work-life boundaries in the context of remote working. READ MORE

  3. 3. Macro-based Adjustment Factors for Valuations in Venture Capital

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Tomás Pinto; [2023]
    Keywords : Valuation; Start-ups; VCM; Multiples Approach; Business and Economics;

    Abstract : This paper focuses on creating macro-based adjustment factors which can be applied to the valuation of start-up companies. Since start-up companies are private, market valuations are limited to events such as funding rounds or M&A transactions, which happen only at discrete points in time. READ MORE

  4. 4. Evaluating reliability and limitations of disaster loss accounting databases

    University essay from Lunds universitet/Avdelningen för Riskhantering och Samhällssäkerhet

    Author : Rebecca Crisanti; [2023]
    Keywords : Database; loss data; extreme event; natural hazards; measuring losses; Latin America; EM‐DAT; DesInventar.; Earth and Environmental Sciences;

    Abstract : Disaster loss accounting is an essential tool for assessing the effects of disasters and creating policies for disaster risk reduction that are supported by data. This study compares disaster data for two of the most used disaster loss accounting databases, EM-DAT and DesInventar in the context of six Latin American countries, namely, Uruguay, Chile, Costa Rica, Nicaragua, Honduras, and Venezuela. READ MORE

  5. 5. 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 finansiering

    Author : Filippa Oldenburg; Elisabeth Scharp; [2023]
    Keywords : Valuation Relevance; Value Relevance; M A; Performative; Intellectual Capital;

    Abstract : 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