Essays about: "structure of accounting theory"

Showing result 11 - 15 of 31 essays containing the words structure of accounting theory.

1. 11. From bean counter to ball counter? An evaluation of the current role of the finance function in professional Swedish ice hockey and football clubs

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

   Author : Olle Göransson; Carl Hedström; [2019]
   Keywords : Accounting in sports; CFO; Business partner; Role theory; Contingency theory;

   Abstract : This study examines the current role of the finance function in Swedish football and ice hockey clubs. We make three contributions to previous literature. READ MORE

3. 12. Trust me! A study of Corporate Governance in Corporate Venture Capital

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

   Author : Vincent Parasnis; Linnéa Estman; [2018]
   Keywords : Corporate Governance; Corporate Venture Capital; Socializing Accountability; Hierarchical Accountability; Value Relevance of Accounting Information;

   Abstract : The present study investigates how Corporate Governance (CG) is exercised in the context of Corporate Venture Capital (CVC), through a single-case study of a Corporate Venture Capital Investor (CVCI) and its Portfolio Company (PC). Applying Roberts (1991, 2001) theory of accountability, the present study finds that socializing rather than hierarchical forms of accountability are dominant in the relationship between the CVCI and the PC, contrary to conventional theory on CG in VC. READ MORE

4. 13. Which small firm manager will opt out of having a voluntary audit in Sweden?

   University essay from Umeå universitet/Företagsekonomi

   Author : Caroline Nilsson; Naseer Hameed; [2017]
   Keywords : Voluntary audit; Statutory audit; Managerial characteristics; Small firm;

   Abstract : The business world and its perceived complex accounting structure has made a path for audit to acquire a key role in terms of delivering independent opinions considering the management assertions of the financial statements, as well as in assurance and advisory services. Both opinions and services are equally important for managers, owners and stakeholders of companies that are obliged to issue an audit report and for companies that operate in a context where audits are voluntary. READ MORE

5. 14. Numbers VS Narratives in the Eyes of Non-professional Investors

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Alexander Hedlund; Mattias Nilsson; [2017]
   Keywords : Dissonance; CEO-statement; Non-professional investors; Narrative reporting; Accounting communication; Business and Economics;

   Abstract : Purpose: In an explorative manner this thesis aims to research how the content of CEO-statement affects non-professional investors’ opinion of a company’s prospects. Methodology: This study is to be considered a qualitative study based on an inductive orientation regarding the role of theory. READ MORE

6. 15. Leverage determinants of Canadian listed firms: An analysis of firm specific factors and their impact on capital structure

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

   Author : Filip Chrostek; Bixi Li; [2016]
   Keywords : Capital structure; Leverage; Firm specific factors; Canada; Mining firms;

   Abstract : This paper introduces new evidence on the influence of firm specific determinants on capital structure of Canadian firms. Due to the similarities between the US and Canada, findings from the existing body of literature focused on US firms have been assumed to also hold in a Canadian context. READ MORE