Essays about: "tax Accounting"

Showing result 6 - 10 of 44 essays containing the words tax Accounting.

  1. 6. Income Inequality in the Swedish City of Malmö - Evidence of The Great Leveling 1905-1950

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Anton Svensson; [2021]
    Keywords : Income Inequality; Income; The Great Leveling; Tax Records; Sweden; Malmö; Social Sciences;

    Abstract : From the 1920s to the 1970s, a great leveling in incomes occurred throughout the industrialized world. However, our knowledge on the trends and causes of the great leveling are inconclusive, especially as research primarily has focused on the trends of the top 10 percent of income earners. READ MORE

  3. 7. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

    University essay from Göteborgs universitet/Graduate School

    Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
    Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

    Abstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE

  4. 8. The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden.

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oliver Fransson; Simon Sleman; [2020]
    Keywords : Non-audit services; financial reporting quality; qualified auditor report; big four audit firms; knowledge spillover effect; economic dependence; auditor independence;

    Abstract : Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. READ MORE

  5. 9. The rise of Big Data in Austrian tax consultancies : How stakeholders of Austrian tax consultancies assess the potential influence of Big Data

    University essay from Linnéuniversitetet/Institutionen för informatik (IK)

    Author : Marc Buchner; [2020]
    Keywords : Big Data; tax; Austrian tax consultancies; consulting; information and communication technology; Big Data tools; Information Systems; Big Data; Steuerberatung; Österreichische Steuerberatung; Big Data in Österreich; Big Data tools; Informationstechnologie; Big Data in der österreichischen Steuerberatung; Steuerberatungskanzleien; Big Data und Steuer;

    Abstract : The fact is that every individual leaves behind vast amounts of data, companies collect this data and use the knowledge gained from it in a variety of ways. One area that is lucrative for the use of Big data is the financial sector. A prominent example of the use of Big data is real-time stock market insights. READ MORE

  6. 10. The implications of in-house tax expertise on tax behavior

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

    Author : Sebastian Brändholm; Gustav Nielsen; [2019]
    Keywords : Tax avoidance; Tax behavior; In-house tax expertise; Conforming tax avoidance; Non-conforming tax avoidance;

    Abstract : We examine whether companies with in-house tax expertise consisting of auditing, accounting and tax consultancy firms have a tax outcome that is different to similar type of service companies without in-house tax expertise. To investigate this, we use a firm fixed effect regression model on an unbalanced panel data set consisting of private Swedish companies during the time period 2007-2017. READ MORE