Essays about: "users of financial statements"
Showing result 1 - 5 of 24 essays containing the words users of financial statements.
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1. Automation of waste flow in manufacturing industry
University essay from Blekinge Tekniska Högskola/Institutionen för maskinteknikAbstract : Today’s society is increasingly moving towards a digitalized world where society is becoming more connected. In terms of industries, it´s extra important to keep up with this trend to be competitive, but also to be more effective. This work will be done in collaboration with the company Attindas. READ MORE
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2. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. READ MORE
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3. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?
University essay from Jönköping University/Internationella HandelshögskolanAbstract : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. READ MORE
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4. How to Differentiate the Difference - A quantitative study on the determinants of discrepancies between expected and actual credit ratings in insurance companies
University essay from Göteborgs universitet/Graduate SchoolAbstract : We study the determinants of discrepancies between expected and actual credit ratings among insurance companies. We analyze 124 public insurance companies with an assigned credit rating, and model discrepancies as the difference between expected and actual credit ratings. READ MORE
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5. Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In this study, we investigate how the implementation of IFRS 16 is affecting the financial statements of Swedish publicly listed firms, and what implications there are for financial statement users. These effects are analyzed by looking at transitional effects on total assets, total liabilities and EBITDA and by comparing different sectors, following estimations of sectoral differences in prior studies (e. READ MORE