Essays about: "thesis on accounting for business income"

Showing result 6 - 10 of 10 essays containing the words thesis on accounting for business income.

1. 6. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Gusten Friberg; Carl Åström Johansson; [2018]
   Keywords : Goodwill Impairment; IFRS 3; IAS 36; Economic Impairment; Earnings Management; Corporate Governance; Big Bath; Income Smoothing; Gender Diversity;

   Abstract : Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. READ MORE

3. 7. Do Remittances Increase Agricultural Productivity? The Case of Ghana

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Julia Debski; [2018]
   Keywords : Remittances; Agricultural Productivity; Income; Ghana; Business and Economics;

   Abstract : Abstract: Over the last decades, remittances have significantly gained in importance for developing countries. Using recent household data, this thesis assesses the impact of remittances on agricultural productivity for the case of Ghana. READ MORE

4. 8. Valuation Accuracy of the RIV Model - Is it possible to improve the valuation accuracy of the RIV model when taking both conservative measurement bias and business goodwill/badwill into account?

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

   Author : Alexander Norrman; Jenny Rahmn; [2016]
   Keywords : Equity valuation; Residual income; Conservative accounting; Valuation accuracy;

   Abstract : The residual income valuation model (RIV) presented by Ohlson (1995) relies on unbiased accounting. The presence of conservative accounting, however, has been well recognized within research (e.g. Mora and Walker, 2015; Barker, 2015). READ MORE

5. 9. Earnings Management in Private Swedish Companies -A Study of the Contributing Factors

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Jessica Axenbrant; Emma Håkansson; [2015-06-23]
   Keywords : Earnings management; private vs public companies; creative accounting; Big Four audit firm; debt to equity ratio; industry; earnings distribution;

   Abstract : Background and problem: Due to a large number of accounting scandals the academic term earnings management has become more known to the world in recent years, which has lead to an increased demand for further research on this subject. The research questions of this thesis are the following; To what extent do private limited companies in Sweden manage their earnings? How do the following factors affect the existence of earnings management in private limited Swedish companies; industry, debt to equity ratio and choice of audit firm? Purpose: To inform the reader on the existence of earnings management in private limited companies in Sweden and what can affect its existence by analyzing more than 45 000 observations through a population study. READ MORE

6. 10. Formulary Apportionment - a realistic alternative to the arm's length principle within the EU?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Tomas Fjordevik; [2001]
   Keywords : Skatterätt; Law and Political Science;

   Abstract : The international accepted standard today, which is used for tax purposes to attribute profits between related enterprises operating in different countries, is the so-called arm's length principle. The arm's length principle states that transfer prices between related enterprises have to be the same amount as transfer prices in comparable transactions between unrelated enterprises. READ MORE