Selaus asiasanan mukaan kokoelmassa 512 Liiketaloustiede
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Accounting, Auditing and Blockchain: Interviews with Finnish auditors about blockchain
(Åbo Akademi, 2020)Blockchain technology is something that is often mentioned in the same context as bitcoin. The technology in question has, by some, been touted as the fourth industrial revolution, which will change how we conduct ... -
Are there flaws in freight emission reporting, and is the information credible and comparable? : A qualitative case study on Finnish-listed industrial- and retail companies
(2023)The growing demand for greater transparency from stakeholders regarding corporate actions has led companies to disclose their non-financial data by demonstrating their actions in a non-financial report. This data is used ... -
Controlling continuous improvement in financial control processes : A case study
(2021)This thesis investigates how continuous improvement (CI) is controlled in financial control processes and how said controls are de facto used by management. The agile environment of a CI program is in stark contrast to the ... -
Do the SASB standards contribute to the development of sustainability reporting? : A content analysis of Finnish banks’ sustainability reports from an investor’s perspective
(2022)This study aims to answer what kind of development there has been in sustainability reporting in the Finnish banking sector from an investor’s perspective. The increased requirement from stakeholders regarding comparability ... -
Taxonomy of European Emissions Trading System in the Finnish forestry industry : A qualitative study on changes in the classification of emissions allowances throughout different phases of the EU ETS
(2023)European Commission has 2005 set a quota on emissions. They have set up a Cap-And-Trade system where companies receive a set number of emissions allowances that they may emit. One allowance allows the company to emit one ... -
The Capital Structure of Firms in the Finnish Forest Industry : A qualitative study of determinants for capital structure
(2022)The determinants for capital structure in a firm has been of debate since Modigliani and Miller (1958) published their first paper stating that the capital structure does not affect the corporate value of a firm. Since ... -
The impact of increased stakeholder pressure on the transaprency of CSR reports in Finnish listed companies
(2021)This study adds to the growing number of papers in corporate social responsibility (CSR) and accounting research areas. This study aims to explore to which extent to the implementation of the accounting act 1376/2016 ... -
The Role of Data Analytics in Audit Risk Assessment
(2023)The changing business environment and technical advancements have presented new challenges for the audit industry. Audit clients have adopted data analytics to understand their business and consequently enhance their ...