Essays about: "rules based accounting"

Showing result 1 - 5 of 29 essays containing the words rules based accounting.

1. 1. How initiatives towards transforming the Role of Controllers play out – A field study examining the changing role of controllers at Volvo Cars

   University essay from Göteborgs universitet/Graduate School

   Author : Victoria Andersson; Karin Enström; [2020-07-01]
   Keywords : Controllers; Management Accountants Accounting; Institutional Theory; Institutional Environment; Institutional Entrepreneur Entrepreneurship; Digital Transformation; Big Data and Business Intelligence Analytics;

   Abstract : Background and Purpose: As the digital transformation alters organizations the controlling profession changes and boundaries are blurring. Controllers are moving away from a beancounter image and are evolving into business partners with an organizational value-adding focus. READ MORE

3. 2. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Amélie Vachet; Edwin Davis; [2020]
   Keywords : Goodwill; Earnings Management; Audit;

   Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE

4. 3. A comparative study of Product Environmental Footprint (PEF) and EN 15804 in the construction sector concentrating on the End-of-Life stage and reducing subjectivity in the formulas

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Seyed Shahabaldin Seyed Salehi; [2020]
   Keywords : LCA; EN 15804; PEF; Circular Footprint Formula; Recyclability Assessment; Circular Economy; End of life; recycling rate; construction; building; Energy margin; LCA; EN 15804; PEF; Formulär för cirkulär fotavtryck; bedömning av återvinningsbarhet; cirkulär ekonomi; livslängd; återvinningsgrad; konstruktion; byggnad; Bygg; LCA;

   Abstract : One of the main polluting industries in the world with high environmental impact is the construction industry which also generates a huge amount of waste. To overcome the seburdens, we need to reduce the impacts through new solutions, technologies and by injecting circular economy concept into the industry. READ MORE

5. 4. A concept to evaluate dynamic daylight glare

   University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

   Author : Efthymia Eirini Tsianaka; [2018]
   Keywords : glare; daylight; zonal; long-term; adaptation possibility; TPG; STG; directional glare; weighting system; dynamic; visual comfort; fenestration system; Arts and Architecture; Technology and Engineering;

   Abstract : A method towards a dynamic daylight glare evaluation in the early stage of design was developed in this thesis, using existing glare metrics under multiple observer positions and gazes. The results pointed out that it is possible for a zonal characterization regarding glare sensation to be achieved with the combination of multiple existing metrics and a weighting system, named the adaptation possibility. READ MORE

6. 5. Predicting Financial Distress - A Model for the European Football Industry

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

   Author : Christoffer Gerdin; Christian Rump; [2017]
   Keywords : Bankruptcy prediction; Financial ratio analysis; Probit regression; Football; Soccer;

   Abstract : The present study successfully develops a probit model that predicts financial distress for European football clubs. The model consists of both financial variables that are common in accounting-based bankruptcy prediction models as well as financial and non-financial variables that capture the distinct characteristics of the football industry. READ MORE