• Warranty Provisions …more like Earnings Management Provision? 

  Wallgren, Kalle

  This thesis explores the realm of accounting disclosure concerning warranties provisions and its relation to earnings management. Provisions for warranties require estimates and judgment for future claims, resulting in an ...

• IFRS 15 impact on accrual-based earnings management - A comparison among European countries. 

  Westerbäck, Mikael; Sjöstedt, Viktor

  Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., ...

• Digitalization for the better? A case study of the role of MA in a dynamic capabilities process for digital transformation. 

  Sharma, Sumit

  Dynamic capabilities are the antecedent of organizational and strategic routine by which managers alter their resource base to generate new value which creates strategies. The role of management accounting has largely been ...

• The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry 

  Sandström, Marcus

  This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case ...

• Does ESG performance influence M&A premium? - A quantitative study of the ESG impact on M&A premium, using an international sample for deals announced from 2003-to 2021 

  Petersson, Joel; Tjällman, Alexandra

  This thesis examines the relationship between target firms' ESG performance and M&A premium. This is done through three multivariate regression analyses. The results show that target shareholder wealth during takeovers ...

• Institutional Complexity and Management Control Systems: A Case Study in the Aviation Service Industry 

  Nilsson, Elias; Soprani, Oliver

  This study examines how Management Control Systems (MCS) are used and designed to achieve objectives derived from multiple (institutional) logics. We have found the presence of a sustainable and financial logic coexisting ...

• An empirical study of the relationship between women director and corporate social responsibility performance: insights from China. 

  Wang, Dan; Mu, Zhaoyuan

  Title: An empirical study of the relationship between women director and corporate social responsibility performance: insights from China. Background and Problem Discussion: Globally, women directors are increasingly recognized ...

• Using the advanced methods of financial analysis to predict the bankruptcy of companies 

  Haitham Meslemani, Ahmad; Peng, Pai

  Due to the increase in corporate bankruptcy cases worldwide, the need has increased to find a way to protect companies from bankruptcy by finding a scientific model that enables business owners to predict it before it ...

• The floor is Q-LavHA A study about Hafnarfjörður and the rising volcanic activity on the Reykjanes peninsula, Iceland 

  Derenius, Rebecca; Gao, Josie

  The 2021 eruption in Fagradalsfjall might have activated a new era of volcanic activity on the Reykjanes peninsula. To study possible eruptions and its impact, one way of simulating lava flow using QGIS is through the ...

• SPAC Post-Merger Performance in the New Regime - An Agency Perspective 

  Leksell, Niclas; Silkisberg, Marcus

  SPACs are shell companies without operations created to raise capital in an IPO and subsequently identify a non-listed operating company to merge with. As of the last three years (2019-2021), the SPAC has witnessed a ...

• Unveiling the Cause of NAV-Discounts of Swedish Closed-End Funds 

  Harrysson, Eleonor; Johansson, Joel

  Closed-end funds (CEF) have long been a crucial intermediary in the Swedish financial market by providing relatively inexpensive investment opportunities through their portfolio of public and non-public securities. ...

• Employee representation on the board of directors and its implications on corporate risk- A quantitative study on diverging stakeholder preferences 

  Engelholm, Filip; Nyström, Lukas

  This study investigates how board-level employee representation (BLER) impacts the risk profile of a firm. More specifically, it investigates whether the binary presence of employees in the board room, or the relative ...

• The Effects of Audit Committee Characteristics on Firm Financial Performance: A Case Study of the NASDAQ Stockholm. 

  Chukwuma Emehelu, Kingsley

  This thesis studies the effect of audit committee characteristics on firm financial performance, using ROA as the proxy. In line with agency theory, a well governed and directed firm should comparatively perform better ...

• Prediction of Stock Returns Using Accounting Data with a Machine Learning Approach 

  Ekmark, Ludvig; Frisell, Tobias

  The relationship between accounting data and stock price prediction has been a hot topic for over half a century. Researchers have been trying to identify the relationship and investigate how it may be useful when trying ...

• Lagstiftarens val/icke val av skyddsintresse inom prostitution - Sett i ljuset av genusrättslig diskursanalys 

  Opedal Eriksson, Hanna

  Uppsatsen handlar om skyddsintresse(n) inom prostitution. Det övergripande syftet är analysera och kritiskt granska hur främst sexköp konstrueras i förarbeten till lagen. Följaktligen ämnar analysen att lyfta fram ...

• Sustainability in SMEs: Motives, Barriers, and Challenges of Environmental Management Systems Certification 

  Dodik, Stjepan; Karahman, Suliman

  This study aims to understand how SMEs in Sweden perceive the pre- and post-implementation motives of Environmental Management Systems (EMS) certificates through understanding motives for adopting EMS certificates for ...

• Artificiell intelligens – ett verktyg? En analys av hur en digitaliserad tvistlösning utmanar allmänna process- och förvaltningsrättsliga principer 

  Strokan, Natalija

  Implementeringen av artificiell intelligens stiger med exponentiell takt inom de flesta branscher och användningsområden. Inom juridiken har implementeringen hittills varit tämligen restriktiv och har stannat vid att ...

• Sustainability integration in the pharmaceutical industry - A case study of the Management Control from a managerial perspective 

  Carlsson, Ebba; Grönberg, Clara

  Background and Problem Discussion: The importance of sustainability has increased and requires proper MCS to be able to implement sustainability strategies. Simons’ levers of control is a MCS framework that has been used ...

• Skiljeavtalets objektiva omfattning 

  Storm, Jennie

  Skiljeavtalets objektiva omfattning har prövats av HD i ett flertal fall de senaste 20 åren och frågan om ett skiljeavtal ska tolkas extensivt eller restriktivt har varit föremål för stor debatt i den juridiska litteraturen. ...

• Use of Management Accounting Under a Grant Administrated Project 

  Brodin, Therese; De Silva, Anne

  Background – Covid-19 pandemic has triggered responses for financial supports, governmental actions, and subsidies directed to specific industries in several countries inferring administration of projects under non-routine ...

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