Essays about: "nature of financial accounting,."

Showing result 11 - 15 of 22 essays containing the words nature of financial accounting,..

1. 11. Do Markets Reward Green Investing?

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Kleopatra Partalidou; Aurora Kodra; [2017]
   Keywords : Environmental performance; Environmental responsibility; Financial performance; Green Investing; Business and Economics;

   Abstract : This master essay provides an elaborate study of the relationship between the environmental and the financial performance of corporations with focus on the European market. It aims to identify the nature and significance of this relationship, using a sample that is taken from different business sectors across 17 European countries over the seven-year period from January 2010 to December 2016. READ MORE

3. 12. The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden

   University essay from Karlstads universitet/Handelshögskolan

   Author : Lazarus Elad Fotoh; [2017]
   Keywords : Audit Education and Function; Users knowledge; Audit Expectation Gap; International Standards on Auditing; Swedish Company Act; Sweden.;

   Abstract : There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. READ MORE

4. 13. The Persistent Measurement Biases

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

   Author : Hans Liang; [2017]
   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

5. 14. All your returns are belong to us : An exploratory study of how industry characteristics affect investments in the Swedish video game sector

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Kristofer Lundström; Arvid Smedsaas; [2016]
   Keywords : Swedish Video Game Industry; Industry Characteristics; Profitability Ratio; Knightian Uncertainty; Exploratory study; Community;

   Abstract : Being relatively young, the Swedish video game industry has experienced explosive growth in recent years, surpassing several traditional industries. Exemplified by the purchase of King for approximately three times the price of Volvo, and the fact that one in ten people on the planet has played a Swedish video game. READ MORE

6. 15. How do Ownership Characteristics Affect Accounting Quality in the Banking Sector? –A Quantitative Study of US Banks

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Simon Eliasson; Jennie Fredriksson; [2014-06-11]
   Keywords : Loan loss provisions; gross charge-offs; accounting quality; savings banks; listed banks; ;

   Abstract : This paper investigates the effect of ownership characteristics on US banks’ accounting quality from a stakeholder perspective. The accounting quality within the banking industry is of major importance for the domestic financial stability as banks are the core of financial intermediations. READ MORE