Essays about: "regulation of accounting"

Showing result 21 - 25 of 71 essays containing the words regulation of accounting.

1. 21. Are the differences in the stringency of domestic environmental regulations affecting the bilateral trade of OECD countries?

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Lishu Zhang; [2019]
   Keywords : Bilateral trade; Environmental regulation; Energy intensity; Gravity model; Panel data;

   Abstract : The question of whether the stringency of domestic environmental regulations indeed interferes with trade is of growing interest for better policymaking. This paper re-examines the relationship between the stringency of environmental regulations and bilateral trade using a panel dataset consisting of 34 OECD countries over 7 years. READ MORE

3. 22. Legitimacy of Accounting Regulation Processes : The Case of Swedish Municipalities and Regions

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Lovisa Hedmo; Ebba Lind; [2019]
   Keywords : legitimacy; accounting regulation process; accounting regulation; standard-setting; local government;

   Abstract : Accounting regulation, like any other institution, must be legitimate in order to be complied with. A key component for the legitimacy achievement is a legitimate regulation process. Consequently, the legitimacy of the accounting regulation process has real economic consequences for society as a whole. READ MORE

4. 23. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15

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

   Author : Malin Johansson; Robin Porkolab; [2019]
   Keywords : IFRS; IFRS 15; Accounting Regulation; Financial Accounting; Measurement and Disclosure;

   Abstract : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. READ MORE

5. 24. Innovative Revenue Models and their influence on the components of the Business Model: A multiple case study on global manufacturing firms

   University essay from Göteborgs universitet/Graduate School

   Author : William Bratt; Viktor Dynefors; [2018-07-31]
   Keywords : Innovative Revenue Models; Usage-based; Performance-based; Value-based; Business Model Canvas;

   Abstract : Background: Manufacturing firms have developed innovative revenue models (IRMs) that are connected to their product-service offering, as a new way to differentiate. These new revenue models are dependent on usage, performance, or value delivered to the customer. READ MORE

6. 25. Conflicting logics within the audit practice: a result of the new regulation regarding sustainability reporting

   University essay from Göteborgs universitet/Graduate School

   Author : Michaela Larsson; Nathalie Persson; [2018-07-02]
   Keywords : audit practice; sustainability report; institutional logics; sustainability reporting; sustainability audit;

   Abstract : Aim: This study aims at exploring what logics are the key drivers of change within the audit practice due to the new regulation regarding non-financial reporting. The study further aims to see how and why the audit firms have interpreted the legislation the way they have. READ MORE