Essays about: "small business accounting"

Showing result 1 - 5 of 43 essays containing the words small business accounting.

  1. 1. Macro-based Adjustment Factors for Valuations in Venture Capital

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Tomás Pinto; [2023]
    Keywords : Valuation; Start-ups; VCM; Multiples Approach; Business and Economics;

    Abstract : This paper focuses on creating macro-based adjustment factors which can be applied to the valuation of start-up companies. Since start-up companies are private, market valuations are limited to events such as funding rounds or M&A transactions, which happen only at discrete points in time. READ MORE

  2. 2. Making a difference from the sideline: A case study on accounting system integration following preservation acquisitions

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

    Author : Olof Almgren; Timothy Fredin; [2023]
    Keywords : Management accounting systems MAS ; preservation acquisitions; institutionalization;

    Abstract : This study explores the management accounting system (MAS) integration following preservation acquisitions, and how this process affects the financial control institutions in acquired firms. Drawing upon The Process of Institutionalization (Burns & Scapens, 2000) and the insights from a single case study of a Swedish corporate group specializing in preservation acquisition, we found that financial control institutions expand in acquired firms through three processes. READ MORE

  3. 3. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Julia Kjellén; Felix Witthuhn; [2023]
    Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

    Abstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE

  4. 4. Spatial dependence in the regional innovation performance of small- and medium sized enterprises : A spatial econometric approach to identifying the drivers of SME innovation in European NUTS regions

    University essay from Jönköping University/IHH, Nationalekonomi

    Author : Felix Sebastian Veit Ginzinger; [2022]
    Keywords : Geography in Innovation; SME Innovation; Spatial Dependence; Regional Science;

    Abstract : Being a crucial sector in Europe’s economy, small and medium-sized enterprises (SMEs) require involvement in innovative activities to perpetuate their competitiveness. Nevertheless, European-wide funding programs that aim to foster innovation at the regional level have been criticized for not being adequately tailored to SMEs’ innovation patterns and dynamics. READ MORE

  5. 5. The Usefulness Of Modern Management Accounting Techniques On Management’S Decision Making: Case Of The Nigerian Manufacturing Industry

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Ugochukwu Kingsley Ebinaso; Chinedu Francis Ukwunna; [2022]
    Keywords : ;

    Abstract : ABSTRACT Purpose: This thesis examines the adoption and usage of modern management accounting techniques among the listed consumer goods manufacturing firms in Nigeria. Research Questions: This thesis addressed three research questions. READ MORE