Essays about: "understanding financial statements"

Showing result 1 - 5 of 31 essays containing the words understanding financial statements.

  1. 1. Assessing Subsidiary Performance in a Multinational Context - A single case study investigating practical procedures for performance measurement and underlying factors for performance creation.

    University essay from Göteborgs universitet/Graduate School

    Author : Simon Anderberg; Simon Eliasson; [2023-07-18]
    Keywords : Performance; Subsidiary Measurement; Network Measurement; Capability Measurement; Performance Measurement System;

    Abstract : The path for successful performance is uncertain for any corporation, where there is no concise definition of performance and the objective of the organisation. The uncertainties and challenges related to the management of Multinational Corporations (MNCs) complicates the performance assessment of subsidiaries. READ MORE

  3. 2. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

    University essay from Umeå universitet/Företagsekonomi

    Author : Ernest Oppong; Allen Beng Ngum; [2023]
    Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

    Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

  4. 3. Unlocking the AI Advantage: Investigating the Impact of AI Patents on Firm Earnings and Industry Dynamics : A Comprehensive Investigation of the Influence of AI Patent Ownership on Corporate Financial Performance

    University essay from Umeå universitet/Företagsekonomi

    Author : Timothy Maher; Niklas Schaffelke; [2023]
    Keywords : Artificial Intelligence; Patents; Financial performance; Innovation; Resource-based view;

    Abstract : This study aimed to investigate the relationship between AI patents owned by companies, company earnings, industry type, and company size. The research question guiding the study was: How do AI patents owned by companies affect their earnings, and do these effects differ across industries and company sizes? Three hypotheses were developed to explore this question: 1. READ MORE

  5. 4. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

    Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
    Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

  6. 5. Understanding the social dimension of sustainable agriculture : Swiss dairy farmers perspectives

    University essay from SLU/Dept. of Energy and Technology

    Author : Magdalena Margarita Halter; [2022]
    Keywords : social sustainability; dairy farmers; farming; agriculture; Switzerland; Q-Methodology; focus group; factor analysis; perspectives;

    Abstract : The current food systems need to become more sustainable, and this involves the creation of balance between the economic, environmental and social dimension of these systems. The social dimension, however, is least clearly conceptualized and likely to be overlooked when the issues are not very obvious as this is the case for many regions in the global north. READ MORE