Browsing Examensarbete i företagsekonomi för civilekonomexamen, 30hp by Title
Now showing items 63-79 of 79
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The emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden
(2013-06-12)Background and discussion: IAS 19 paragraph 83 addresses the estimation of the discount rate used for determination of the present value of defined benefit pension plans. Until 2010, the paragraph was consistently applied ... -
The existence of low balling on the Swedish audit market -A study of companies listed on the NASDAQ OMX Stockholm that voluntarily changed audit firm 2002-2010
(2014-06-05)Background and Problem: The lack of auditor independence is discussed being one of the reasons to scandals such as Enron and HQ. A pricing strategy that has been debated impairing auditor independence is low balling. To ... -
The Impact of Incentive Systems in Global Organizations Located in Sweden -A Case Study of Astra Zeneca
(2012-06-11)Background and The main purpose of an incentive system is to affect the behavior of those who Problem: should be rewarded and thus guide them to work towards common goals. There has been negative publicity regarding ... -
The importance of considering risk in top-level management decisions –An empirical study of Swedish universal banks
(2011-07-01)Background and Problem: The occurrence of the latest financial crisis has revealed deficiencies within risk management in banks. There is a need for improvements in external as well as internal control in order to reinforce ... -
The influence of banks on companies' accounting choices -A study of K2 and K3
(2013-06-14)Objective: The objective of this paper is to develop a shared understanding of what affects different banks’ lending process, how banks set to similar companies’ choice of different accounting ... -
The new lease standard -Are the investors and the IASB of the same opinion regarding the allocation of expenses?
(2011-06-13)The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have jointly released an exposure draft regarding a new lease standard. According to the ... -
The Role in New Product Development and Aspects Influencing the Target Price -At Swedish Business-to-Business Manufacturing Companies
(2013-06-26)Background and Problem: Pricing has begun to gain more interest in the management account-ing field, where cost management earlier has been in focus. The use of price during the develop-ment of new products is a concern ... -
The separation of commercial and investment banking: A literature review
(2012-06-29)The purpose of this thesis is to survey the academic literature concerning the separation of commercial and investment banking, and to serve as a basis for future research. We provide a review of 75 papers showing that ... -
The Story of an Environmental Incident -A Case Study of BP's Quarterly Reports during 2010
(2011-06-20)Background and problem discussion: In the Gulf of Mexico on 20th of April 2010 there was a large environmental accident as an oil rig exploded and a huge oil spill occurred. An unforeseen event, such as an accident, may ... -
The Transition to the K3 Framework -An examination of possible effects on the accounting profession
(2011-09-12)Background and problem discussion: The Swedish accounting framework is currently in a transition stage. The Swedish Accounting Standards Board has since 2004 been working on a project that aims to reform the standard setting ... -
The Value Match, a qualitative study of two Swedish organisations’ cultural strength
(2014-07-01)This study focuses on organisations’ cultural strengths. It aims to provide insight into factors that matter for an organisation’s cultural strength, which is investigated by looking at two Swedish organisations. In ... -
The Value Relevance of Goodwill Impairments on European Stock Markets -An Event Study of European Stock Markets' Short-Term Behavior to Released Information Regarding Goodwill Impairments
(2014-06-05)Background and Discussion: In 2002 the EU decided to force all European listed companies to adopt the standards issued by the IASB for their consolidated financial statements. As a result of the IFRS implementation, ... -
Traditional Management Accounting in Process-oriented Manufacturing: Frictions In a World of Bearings -A case study of SKF
(2013-06-14)Background and problem: In recent years many firms are adopting new process-‐oriented systems and concepts to become more competitive. The emergence of these concepts, such as lean production, ... -
Trends of Venture Capital Internationalisation The impact of a technology ecosystem on early stage cross-border investments
(2016-05-09)The venture capital industry has grown rapidly in the last decades to become an important source of financing for entrepreneurs. While research suggests that venture capital investments are more likely to be successful ... -
Usefulness of financial reports –A study of the information need in banks’ credit assessment
(2014-06-19)Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, ... -
Value Creation in Online Social Networks The Importance of Looking Beyond Financial Information
(2012-07-02)This thesis emphasizes value drivers that are characteristic for online social networks in order to discuss whether or not market values of such companies are realistic. The motive behind this is the current discussion of ...