Essays about: "standard-setting"
Showing result 1 - 5 of 35 essays containing the word standard-setting.
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1. The Missing Ingredient: How to improve value investing in the information age
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. READ MORE
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2. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE
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3. Assessing Credibility in the Voluntary Carbon Market? Developing, testing, and evaluating a credibility assessment framework using the Integrity Council for the Voluntary Carbon Market as a case study
University essay from Lunds universitet/Internationella miljöinstitutetAbstract : Voluntary carbon markets (VCM) have grown significantly over the past years. However, the VCM is facing a ‘credibility crisis’ due to governance, technical, and market issues. Notably, despite the significant role of credibility in the VCM, a lack of systematic assessment frameworks in this area is discerned. READ MORE
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4. Drivers of Engagement in Standardization and Relationship to Company Performance
University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomiAbstract : Background:Engagement in technical standardization – both through following standards, as well as through participation in the creation of new standards – is an important part of the business strategy of a technology company. Companies face decisions on whether to participate, and if so, how, where and to what extent. READ MORE
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5. Holding up a mirror: A study on the discursive work of academics in promoting alternative users in sustainability reporting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : We hold a mirror against the extensive academic critique aimed at the capture of sustainability reporting by exploring rhetorical strategies used by academics in their efforts to deprioritize the investor and promote alternative user notions. For this aim, we analyze two consultation rounds of the IFRS Foundation, a standard setter which has been suggested to be captured and that holds the potential to shape sustainability reporting practices for years to come. READ MORE
