58 uppsatser · sida 4 av 4
… No 29, ”Reimbursements to employees”, essentially corresponds to International Accounting Standard No 19, ”Employee Benefits”. The purpose with this graduate paper is to see what effects the transformation to RR 29 / IAS 19 has had on the companies capitalistic structure, i.e …
en fallstudie av The Body Shop och Make Up Store
… out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor’s perspective. We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get …
En studie om IFRS 2 och dess effekter för svenska börsnoterade företag som innehar aktiva optionsprogram
… out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor’s perspective. We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get …
En event study på publiceringen av bolagsstyrningsrapporter enligt Svensk kod för bolagsstyrning
Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes …
A study of the consequences on annual reports due application of IAS40
… of the IAS 40 does not imply any dramatic consequence for the business accounting and that the enterprises do not feel any difficulty in applying it. All of the companies have chosen to report in fair value. Certainly, annual reporting has become more expensive but the annual …
hur påverkas lantbruksföretagens ekonomi och produktionsinriktning?
… Novel biological relationships in the study represent optimal crop rotation accounting for the biological effects of preceding crops, relationships between nitrogen application, yield and important quality parameters such as protein content in grain. Since the reduction of …
en studie av hållbarhetsredovisningars användbarhet
… engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ”Sustainable Value Approach” was subsequently performed. The purpose of this study was to examine the usefulness of sustainability …
En studie av effekter på svenska företag under K-projektets implementering
Syfte: Med utgångspunkt i frågan om K-projektet innebär en förenkling för företag i Sverige är studiens syfte att utvärdera effekter på svenska företag under K-projektets implementering. Metod: Studien använder en induktiv ansats där en egen forskningsdesign med en kombination …
- En kvalitativ studie om problematiken kring vilken metod som anva?nds vid förva?rv
… have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared. Working from an abductive approach has enabled that the study's purpose was achieved. Results: The result that we can demonstrate through this …
Vad kan de svenska bolagen tilla?mpa i jakten pa? ra?ttvisande bild?
… to take a step towards a more accurate picture and a harmonized and comparable accounting.
En Studie av Optioner som Incitament till VD i Svenska Börsbolag
The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely …
Ett mått på andelen privat information i förhållande till publik information
… it is linked to insiders? abnormal return through ownership concentration and accounting quality, which in turn affects insiders? ability to generate abnormal returns. The insiders? position has also shown to have an impact on the abnormal returns, but is not completely …
En studie om normativ styrning inom kunskapsföretag
Syfte: Syftet med denna studie är att belysa hur företag kan använda normativ styrning för att styra självgående medarbetare. För att uppnå detta syfte studeras självgående medarbetare inom revisionsbranschen. Metod: Studien är av kvalitativ art med semistrukturerade intervjuer …
