592 uppsatser · sida 14 av 40
Förslag på förbättringar av Piotroskis hög book-to-market investeringsstrategier
Vårt syfte med uppsatsen var att ta reda på om KASAM-begreppet, trots att det har några år på nacken, fortfarande ses som betydelsefullt. Vi utgick från personalens perspektiv gällande KASAM's betydelse för barn 0-12 år, placerade på institution eller med någon form av insats …
En studie av företag i Jämtlands län
… firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of …
Förklaras det mer än vad det följs?
… reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary …
kostnad & nytta
… reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary …
Hur kan inre och yttre faktorer påverka dessa?
… works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy …
<em>En studie om vilka faktorer som påverkar företag i deras val av redovisningsmetod </em>
… properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed …
… and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the …
Hur kan införandet av ISA 600 komma att förändra rapporteringen
… out primarily to be language and communication differences, differences in accounting standards and determination of the materiality level. The risks are considered minimized through documentation reviews and both internal- and external quality controls. An understanding of …
… mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 …
hur väl lämnas upplysningar om förvaltningsfastigheters värdering och varför kan detta skilja sig åt?
… studies how well the Swedish listed property companies reported under the accounting standard, IAS 40. That applies to investment properties with regard to the four qualitative characteristics understandability, comparability, reliability and relevance. The essay is delimited to …
en kritisk granskning av RAS ich IFRS
… of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may …
… Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made. Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum …
En studie om ideella idrottsföreningars skattema?ssiga medvetenhet och redovisningsval
Sammanfattning Bakgrund: Med bakgrund i att ideella föreningar upplever sin verksamhet som ovillkorligt skattebefriad är det intressant undersöka den faktiska medvetenhet kring skatteredovisning, och hur den påverkar föreningarnas redovisningsval. Problematiskt är att samtidigt …
Den etiska resonemangsförmågan hos studenter
… have some responsibility to provide the student with basic ethics course for a accounting education. The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who …
En mogen stig?
This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A …
