Essays about: "financial statements"

Showing result 6 - 10 of 220 essays containing the words financial statements.

1. 6. Unlocking the AI Advantage: Investigating the Impact of AI Patents on Firm Earnings and Industry Dynamics : A Comprehensive Investigation of the Influence of AI Patent Ownership on Corporate Financial Performance

   University essay from Umeå universitet/Företagsekonomi

   Author : Timothy Maher; Niklas Schaffelke; [2023]
   Keywords : Artificial Intelligence; Patents; Financial performance; Innovation; Resource-based view;

   Abstract : This study aimed to investigate the relationship between AI patents owned by companies, company earnings, industry type, and company size. The research question guiding the study was: How do AI patents owned by companies affect their earnings, and do these effects differ across industries and company sizes? Three hypotheses were developed to explore this question: 1. READ MORE

3. 7. Organizational culture's role in the integration phase of M&A transactions : A case study based on recent transactions

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Amelia Bågevik Gray; Samuel Johansson Lemon; [2023]
   Keywords : Mergers; Acquisitions; M A transaction; Organizational Culture; Integration; Cultural dimensions; Integration strategy.; Mergers; Acquisitions; M A transaktion; Organisationell kultur; Integration; Kulturella dimensioner; Integrations strategi.;

   Abstract : The term mergers and acquisitions (M&A) is a collective name for a certain type of financial transaction, in which two organizations become a single entity (Rosenthal 2002, Seo & Hill 2005, Silhan 1994). In the post-M&A transaction process, the phase of integrating the organizations together emerges. READ MORE

4. 8. The Image of Authorized Auditors in Relation to Audit Quality and Professional and Client Identification : A Swedish Quantitative Study

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Pål Karlsson Ahlmark; Sebastian Kavak; [2023]
   Keywords : Auditing; Audit Profession; Auditor image; Audit quality; Client identification; Professional identification;

   Abstract : Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. READ MORE

5. 9. 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

6. 10. Reasonable accommodation - at what cost?

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Axel Edling; [2023]
   Keywords : Public international law; International labour law; International disability law; Reasonable accommodation; Right to work; Persons with disabilities; UNCRPD; Article 27; Jungelin; Sahlin; V.F.C.; Law and Political Science;

   Abstract : The United Nations Convention on the Rights of Persons with Disabilities is not only the main instrument of international disability law, but also connects the field with a multitude of other areas of international human rights law. In its 27th Article it guarantees the right to work for persons with disabilities, thereby bridging the gap between international disability- and international labour law. READ MORE