Essays about: "differences international accounting"

Showing result 1 - 5 of 26 essays containing the words differences international accounting.

1. 1. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

   University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

   Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
   Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

   Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

3. 2. An analysis of Swedish corporate climate footprints – reaching a more consistent and scientific approach

   University essay from Stockholms universitet/Institutionen för miljövetenskap

   Author : Matilda Ågren-Hernvald; [2021]
   Keywords : Corporate emissions; comparability; Greenhouse Gas Protocol; Scope 3; avoided emissions; system boundaries; life cycle assessment;

   Abstract : Corporate action has become increasingly prevalent in recent years in order to address the urgent issue of climate change. A wide range of concepts are today being used to describe company climate footprints, where one single concept can have varying definitions due to inconsistent approaches on what to include and not in the calculations. READ MORE

4. 3. A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process.

   University essay from Umeå universitet/Företagsekonomi

   Author : Nivedita Sarker; Georgios Koilakos Chouzouris; [2021]
   Keywords : Human Resource Management; Human Resource Practices; Human Resource Accounting; Traditional Accounting; Decision-Making Process.;

   Abstract : Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. READ MORE

5. 4. Newer ways for fewer stays: An economic evaluation of One-stop border posts in Uganda

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Kevin Svensson; [2021]
   Keywords : Cross-border trade; Difference-in-Differences; One-stop border post; Trade facilitation; Uganda; Business and Economics;

   Abstract : High costs, time delays, inefficiency and complicated border procedures when engaging in cross-border trade hinders competitiveness and economic development in many developing countries, such as Uganda. To try to reduce these obstacles and challenges, Uganda has implemented One-stop border posts, intending to make international trade cheaper, quicker, and simpler. READ MORE

6. 5. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Abraham Monah; Osedebamen Okojie; [2018]
   Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE