Master theses: Recent submissions
Visas titlar 441-460 av 1953
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CSR-disclosures in the banking industry - A dive into the Swedish development
(2020-07-06)With little social and environmental e ects caused directly by its operations, corporate social responsibility (CSR) in the banking industry and the corresponding disclosures deviate from other industries. For the past ... -
Making sustainability a part of the event - A study on how sustainable marketing communication is applied in the event industry
(2020-07-02)Purpose This study aspires to add theoretical understanding of how sustainable marketing communication is applied in the event industry’s digital media channels. By assessing how events transform their organisational ... -
Air emissions arise from cruise vessels in the Port of Gothenburg
(2020-07-02)It is not new for cruise ships to cause air pollution to the port they pass by. Nevertheless, the amount of pollutants emitted by cruise ships is still staggering. Since air emissions derive from cruise industry is not a ... -
THE POLITICAL PROCESS OF STANDARD-SETTING AND ITS IMPLICATIONS FOR THE FINAL STANDARD - An examination of stakeholder influence in the due process of IFRS 16 Leases
(2020-07-01)We have performed a single case study of the public consultation process of an accounting standard with major financial implications, making it prone to induce intense lobbying. We studied the ability of the standard ... -
The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics
(2020-07-01)This exploratory study aims to illustrate the changing nature of the audit profession by providing a comprehensive overview of the main challenges and opportunities that increasingly sophisticated audit support systems ... -
Impact of Intellectual Capital on Firm Performance and Market to Book Value - An analysis of the extended VAICTM model on Swedish listed firms within the healthcare sector
(2020-07-01)The purpose of this thesis is to research whether IC and the individual components of IC in firms, namely the relational capital, structural capital, innovation capital and human capital, contribute to an increase in ... -
Women on the board and their joint effect on accruals-based earnings management and real earnings management
(2020-07-01)Much emphasis has been placed on the composition of women on the board lately. With Norway in the forefront, other countries within Europe have followed their path and implemented gender quotas on the board, and EU member ... -
Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16
(2020-07-01)Lease accounting has for a long time been a highly controversial topic due to the way operating leases are treated in the financial reporting. IFRS 16 is a new accounting standard for leases that aims to increase ... -
How government policies and regulations will affect share prices of online game companies in China
(2020-07-01)As a fast-developing emerging industry, online game companies are grasping attention from all over the world currently. Although the whole industry grows rapidly in terms of revenues and players, it is still not comprehensively ... -
Merger & Acquisition Effect on Management Pay
(2020-07-01)CEO compensation has gathered a lot of attention in recent years, following extreme growth and news of record-breaking salaries. At the same time, Merger & Acquisition (hereafter M&A) activity has accelerated in amount and ... -
How to Differentiate the Difference - A quantitative study on the determinants of discrepancies between expected and actual credit ratings in insurance companies
(2020-07-01)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 ... -
Are Women the Real Alpha Males? Gender differences through the lense of performance and risk in the Swedish mutual fund industry
(2020-07-01)This master thesis examines gender differences between Swedish mutual fund managers concerning fund performance and risk behavior. The examined period extends from January 2015 to December 2019 and the data consist of ... -
The E-invoice party is here. Why has nobody been invited? The effects of digitising the invoicing process in a large multinational organisation.
(2020-07-01)The aim of the case study was to examine the forces for and against change in a multinational organisation. This was done by further exploring the revised accounting change model by exposing it to a different management ... -
“Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.
(2020-07-01)This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset ... -
Earnings Management & the role of CEO Personality - Applying an algorithm to analyse whether conscientiousness affects real and accruals-based earnings management
(2020-07-01)Despite extensive efforts to grasp and mitigate the problem of earnings management, research indicates that it remains a prevalent problem. We set out to investigate whether CEO personality, more specifically the trait of ... -
A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU
(2020-07-01)In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are ... -
FIDUCIARY DUTY AND ESG CONSIDERATIONS – ARE THEY COMPATIBLE? A case study on institutional investors and their commitment to the Net-Zero Asset Owner Alliance
(2020-07-01)As a response to the issues regarding climate change, several organizations and initiatives are founded to tackle them, such as the Net-Zero Asset Owner Alliance (AOA), backed by the United Nations. The explicit goal of ... -
Comprehending the concept of AML risk management: From ostrich policy to number one priority
(2020-07-01)Purpose : Regulators are combating money laundering through legislation and banks work intensively with AML related activities. The purpose of this report is, therefore, to understand how the public and regulatory ... -
How initiatives towards transforming the Role of Controllers play out – A field study examining the changing role of controllers at Volvo Cars
(2020-07-01)Background and Purpose: As the digital transformation alters organizations the controlling profession changes and boundaries are blurring. Controllers are moving away from a beancounter image and are evolving into business ... -
Effects of CFO Characteristics on the Use of Management Control Systems - An Upper Echelons Perspective
(2020-07-01)Recent management control research suggests that managerial characteristics influence the design and use of management control systems (MCS). This study draws on upper echelons theory and Simons’ levers of control framework ...