Essays about: "thesis in Accounting methodology"

Showing result 1 - 5 of 106 essays containing the words thesis in Accounting methodology.

1. 1. Methodological study for carbon accounting : Case study: ISS's technical maintenance activities

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Théo Andreux; [2023]
   Keywords : Greenhouse gas emissions; decarbonization; carbon accounting; transparency; comparability; accuracy; completeness.; Växthusgasutsläpp; avkolning; klodioxidredovisning; transparens; jämförbarhet; noggrannhet; fullständighet.;

   Abstract : European greenhouse gas (GHG) emissions have decreased by 24% between 1990 and 2019 according to a report by the European Commission. Yet, the Paris agreement set a target of 55% by 2030 to prevent the effects of climate change and prepare for carbon neutrality by 2050. READ MORE

3. 2. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

4. 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

5. 4. The Portrayal of Accounting Firms : A Visual Analysis of Images in Annual Reports

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Linnéa Bäckmark; Matilda Ek; [2023]
   Keywords : Portrayal; Visual Analysis; Images; Accounting Firms; Accountant Stereotype; Annual Reports;

   Abstract : Purpose: The purpose of this thesis is to contribute to a more comprehensive understanding of accounting firms’ visual portrayal.  Theoretical perspectives: Institutional theory, stereotype theory, legitimacy theory, stakeholder theory, and framing theory have, together with earlier literature, been applied to the empirical findings to fulfill the purpose of this thesis. READ MORE

6. 5. Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Yumeng Guo; Thomas lo; [2023]
   Keywords : Strategic investment decision SID ; Pre-decision control; Commercial real estate; Property investment; Uncertainty; Business and Economics;

   Abstract : Summary Title - Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies Hand-In Date - 28 May 2023 Seminar date - 31 May 2023 Course - BUSN79 Degree Project: Accounting and Finance Authors - Thomas Lo & Yumeng Guo Advisor - Anders Anell Five Keywords - Strategic investment decision (SID), Pre-decision control, Commercial real estate, Property investment, Uncertainty Purpose - The purpose of this study is to investigate how pre-decision control mechanisms are applied in strategic investment decisions, and what contextual factors could influence the pre-decision control mechanisms. To fufill the purpose, the study examined the use of pre-decision controls in different strategic investment decision processes and the relationship between contextual factors and the dimensions of applied pre-decision controls, with a main focus on current increasing uncertainty. READ MORE