Essays about: "financial statements"

Showing result 21 - 25 of 181 essays containing the words financial statements.

  1. 21. Attitydskillnader kring budgetering

    University essay from SLU/Department of Work Science, Business Economics, and Environmental Psychology

    Author : Fredrik Karlsson; [2018]
    Keywords : budgeting; budgetering; attitude; inställning; Likert scale; lantbruksföretagare; ekonomistyrning; financial tool; management control system;

    Abstract : Lantbruksbranschen är präglad av en instabil lönsamhet som varierar stort mellan olika år. Som ett instrument för att planera sitt resultat brukar resultatbudget anges, men resultatbudgetar är också föremål för negativ kritik. READ MORE

  2. 22. Market Orientation : the effect of TMT shared leadership and perceived contextual discretion

    University essay from Högskolan Kristianstad/Avdelningen för ekonomi; Högskolan Kristianstad/Avdelningen för ekonomi

    Author : Alina Bruhn; Marcus Hesselroth; [2018]
    Keywords : Market orientation; market driven; market driving; TMT shared leadership; perceived contextual discretion; financial sector;

    Abstract : Ever since the 1960s, it has been argued that customer needs have to be a firm's core business purpose. One way for firm to achieve this, is through use of market orientation strategies. Recent research has found that shared leadership could have a positive effect on market orientation, as well as within top management teams. READ MORE

  3. 23. The Persistent Measurement Biases

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

    Author : Hans Liang; [2018]
    Keywords : Equity Valuation; Linear Information Models; Accounting-Based Valuation; Conservative Accounting;

    Abstract : Despite recent advancements in the field of accounting-based valuation, the challenges in linking forecasts of residual income levels to past financial statements; and simultaneously considering the effects of conservatism in the accounting, remain. This paper describes the exploration of an equity valuation model that adheres to a linear information model as conceptualised by Ohlson (1995), and Feltham and Ohlson (1995) in the forecasts of earnings, which is parsimonious and individual for each firm. READ MORE

  4. 24. Cross-Country Accounting Comparability in Times of Mandatory IFRS Adoption - Do diverging accounting traditions prevail over time?

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

    Author : Emil Adamsson; Larissa Schrenk; [2018]
    Keywords : cross-country comparability; accounting conservatism; IFRS adoption; accounting traditions;

    Abstract : Historically, one important source of disparity harming comparability of accounting information across countries has been the principle of accounting conservatism. One of the main aims of the EU with the mandatory adoption of IFRS in 2005 was to increase the comparability of financial statement information across its membership countries. READ MORE

  5. 25. Wisdom of the Crowds in a Market of Lemons : An Evaluation of the Financial Information Quality in Equity Crowdfunding

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Fredrik Rhodin; Niclas Nyström; [2018]
    Keywords : Crowdfunding; information asymmetry; overconfidence bias; strategic behavior;

    Abstract : Online equity crowdfunding is a way for entrepreneurs to raise capital that has exploded in popularity in recent years. Information asymmetry and poor investor protection are threats for the long-term legitimacy of equity crowdfunding. READ MORE