Essays about: "regulation of financial accounting"

Showing result 1 - 5 of 37 essays containing the words regulation of financial accounting.

  1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

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

    Author : Morten Younie; Oskar Benson; [2024]
    Keywords : Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

    Abstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE

  3. 2. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Christensen; Sofia Sörman; [2023]
    Keywords : Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

    Abstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE

  4. 3. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Melvin Bernard Kolleh; Michael Kusi Ofori; Stephen Addo; [2023]
    Keywords : ;

    Abstract : Title: The impact of Mandatory Non-financial Disclosure on the profitability of listed financial institutions. A quantitative study on Financial Institutions in the European Union.  Level: Master’s program in Business Administration, Accounting.  Authors: M. READ MORE

  5. 4. 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. 5. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

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

    Author : Johan Elam; Mattias Löfvenberg; [2022]
    Keywords : Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

    Abstract : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. READ MORE