Essays about: "thesis statement on accounting"

Showing result 1 - 5 of 21 essays containing the words thesis statement on accounting.

  1. 1. Cross-Country Accounting Comparability in Times of Mandatory IFRS Adoption - Do diverging accounting traditions prevail over time?

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

    Author : Emil Adamsson; Larissa Schrenk; [2018]
    Keywords : cross-country comparability; accounting conservatism; IFRS adoption; accounting traditions;

    Abstract : Historically, one important source of disparity harming comparability of accounting information across countries has been the principle of accounting conservatism. One of the main aims of the EU with the mandatory adoption of IFRS in 2005 was to increase the comparability of financial statement information across its membership countries. READ MORE

  2. 2. Assessing materiality of sustainability issues and their financial impact from an investor perspective. A study in analyzing materiality as a sector-specific issue, applied to the Swedish Textile and Apparel Industry.

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Catharina Backlund; Ylva Forsberg; [2017-08-29]
    Keywords : Sustainability Reporting; Materiality; ESG; Sustainable Investment; Textile Industry;

    Abstract : Background & Problem: Based on the assumption that sustainability efforts hinder theobjective of profit maximization, companies have been thought to lack incentive forconducting their operations in a sustainable manner. There is however an increasing amountof stakeholder demand for corporate sustainability. READ MORE

  3. 3. Concept, Space, Home: A Conceptual History of Social Space, Functionalist Homes, and the Stockholm Exhibition of 1930

    University essay from Lunds universitet/Avdelningen för idé- och lärdomshistoria

    Author : Niklas Rönnerfalk; [2017]
    Keywords : Concepts; Home; Space; Conceptual History; Spatial Turn; Koselleck; Lefebvre; Semantics; Dialectics; Phenomenology; Public Private-Relations; Modernity; Modernization; Modern; the Social; Functionalism; Architecture; Stockholm Exhibition of 1930; Sattelzeit; Onomaseology; Socio-Spatiality; Social Space; the People´s Home; Acceptera; History and Archaeology;

    Abstract : The field of Conceptual History is often criticized for considering only a small slice of the historical vocabulary it intends to historicize. What about the discourse of the silenced, working at home, robbed of a pen? Concepts are indicative of many contexts of meaning: in this thesis, therefore, propelled by the foregoing question and statement, it is argued that the main protagonist of German, conceptual history, i. READ MORE

  4. 4. 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

  5. 5. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
    Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

    Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report theirconsolidated financial statement in accordance with IFRS. By doing so, it was claimed that thecomparability of the financial information would be enhanced. READ MORE