Whether the quality of a firm's reported earnings affects investors' ability to predict future earnings and stock returns is still a subject of much debate among accounting researchers. Lev (1989) suggests that low quality earnings may be causing the relatively low correlation between reported earnings and stock returns (or the market's evaluation of future earnings). This dissertation used the valuation model described in Ohlson (1995) and Feltham and Ohlson (1995) to explore the possible links between accounting method choices and the ability of investors to use reported earnings to predict future earnings. The results demonstrate that prior researchers' assumptions regarding which accounting methods are generally conservative or liberal are reasonably accurate over large numbers of firms. The results also show that one group of analysts (Value Line Investment Survey) is able to predict future earnings more accurately over medium-term and long-term forecast horizons for firms using generally conservative accounting methods than those firms employing generally liberal accounting methods. This research adds to the prior "quality of earnings" research by showing that analysts can predict earnings more accurately for certain classes of firms (i.e., firms using conservative accounting methods), thus increasing our knowledge of what constitutes high-quality earnings. The research also explores the effects of growth on the quality of earnings question, the effects of firm size, leverage, and industry membership on the relationship, and the robustness of the Feltham and Ohlson Model to alternative definitions of key components of the model. / Ph. D.

<p> </p><p>This study concerns the implications of the discretion in the cut-off point in the accounting method for research and development. Our research problem targets the issues to reduce the existing research gap:</p><ul><li>- "Does the choice of accounting method for research and development matter when a creditor evaluates a company for a credit granting decision?"</li><li>- "How does the accounting method for research and development matter in a credit granting decision?"</li></ul><p>Our study aims to answer these questions by investigating and analyzing the credit granting assessment and by interviewing creditors at the major banks in Sweden. Fictitious case scenarios provide in-depth information about how the accounting methods matter for a credit granting decision.</p><p>We develop this study by gathering existing material regarding accounting standards, the accounting method and the credit granting assessment. Previous studies about credit granting and the accounting methods supplement the theoretical material.</p><p>The approach to this study is a hermeneutic approach that tries to grasp the entire picture of the respondents' opinion about the accounting methods. To gain detailed and extensive information from the respondents, we use a qualitative research with semi-structured interviews. The research sample consists of experienced creditors at the largest banks in Sweden. This is to ensure relevant and informative answers on our questions. We utilise the four case scenarios to encourage the respondents to elaborate upon the accounting methods for R&D. This provides detailed knowledge about how the accounting methods matter for a credit granting decision.</p><p>The respondent states that abnormal values in the R&D account are suspicious and that investigation and adjustments of these values occurs if necessary. From this summarised statement, we draw the conclusion that the accounting methods for R&D matter in a credit granting decision. However, we also establish that other factors are more influential on the decision. Furthermore, we find that the creditors examine the content of the R&D account because the methods and its content have different impact on the financial statements. The expense method indicates a negative impact on the credit granting decision if the company cannot carry the costs, while the recognition method gives an appearance of stronger financial statements. However, the recognition method also gives rise to suspicions if the company relies on previous achievements. We conclude that depending on the amount of R&D both methods can be perceived as an advantage and a disadvantage for a credit granting decision, however, our main finding suggests that a revaluation of the abnormal values in the R&D account occurs.</p><p>From the support of our findings, we believe that our research has accomplished the objective of the study and we therefore believe that we have contributed to the existing knowledge in the subject.</p><p> </p>

This study concerns the implications of the discretion in the cut-off point in the accounting method for research and development. Our research problem targets the issues to reduce the existing research gap: - "Does the choice of accounting method for research and development matter when a creditor evaluates a company for a credit granting decision?" - "How does the accounting method for research and development matter in a credit granting decision?" Our study aims to answer these questions by investigating and analyzing the credit granting assessment and by interviewing creditors at the major banks in Sweden. Fictitious case scenarios provide in-depth information about how the accounting methods matter for a credit granting decision. We develop this study by gathering existing material regarding accounting standards, the accounting method and the credit granting assessment. Previous studies about credit granting and the accounting methods supplement the theoretical material. The approach to this study is a hermeneutic approach that tries to grasp the entire picture of the respondents' opinion about the accounting methods. To gain detailed and extensive information from the respondents, we use a qualitative research with semi-structured interviews. The research sample consists of experienced creditors at the largest banks in Sweden. This is to ensure relevant and informative answers on our questions. We utilise the four case scenarios to encourage the respondents to elaborate upon the accounting methods for R&amp;D. This provides detailed knowledge about how the accounting methods matter for a credit granting decision. The respondent states that abnormal values in the R&amp;D account are suspicious and that investigation and adjustments of these values occurs if necessary. From this summarised statement, we draw the conclusion that the accounting methods for R&amp;D matter in a credit granting decision. However, we also establish that other factors are more influential on the decision. Furthermore, we find that the creditors examine the content of the R&amp;D account because the methods and its content have different impact on the financial statements. The expense method indicates a negative impact on the credit granting decision if the company cannot carry the costs, while the recognition method gives an appearance of stronger financial statements. However, the recognition method also gives rise to suspicions if the company relies on previous achievements. We conclude that depending on the amount of R&amp;D both methods can be perceived as an advantage and a disadvantage for a credit granting decision, however, our main finding suggests that a revaluation of the abnormal values in the R&amp;D account occurs. From the support of our findings, we believe that our research has accomplished the objective of the study and we therefore believe that we have contributed to the existing knowledge in the subject.

Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / A presente pesquisa objetiva identificar o estado de compatibilidade entre os instrumentos contábeis de mensuração de ativos intangíveis e aqueles utilizados para estabelecer o valor econômico de atletas de futebol. Para isso, foi realizado um estudo de caso único em uma empresa de consultoria que realiza tal avaliação de atleta, com intuito de aprofundar na pesquisa de forma exploratória. As técnicas utilizadas para dar suporte à pesquisa foram análise documental e pesquisa semiestruturada, que contribuíram com os objetivos específicos deste estudo, além da análise bibliográfica. Como resultado de pesquisa pode-se verificar um alinhamento entre os indicadores de avaliação de atletas de futebol utilizados pela empresa objeto desse estudo e aqueles utilizados pelos métodos contábeis para avaliação dos ativos intangíveis com foco no capital humano. Dessa forma, o resultado apresentou a identificação de dez indicadores de alinhamentos, evidenciando uma padronização dos métodos e contribuindo com a redução da subjetividade na forma de avaliar os ativos intangíveis de uma maneira geral. / This research aims to identify the status of compatibility between the financial instruments for the measurement of intangible assets and those used to establish the economic value of soccer players. For this, there was a single case study of a consulting firm that performs such athlete evaluation, aiming to deepen in an exploratory manner research. The techniques used to support research were semi-structured document analysis and research, contributing to the specific objectives of this study, in addition to literature review. As a research result can be seen alignment between soccer players assessment indicators used by the subject company of this study and those used by the accounting methods for the evaluation of intangible assets with a focus on human capital. Thus, the result was the identification of ten indicators alignments, showing a standardization of methods and contributing to the reduction of subjectivity in order to evaluate intangible assets in general.

Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / A presente pesquisa objetiva identificar o estado de compatibilidade entre os instrumentos contábeis de mensuração de ativos intangíveis e aqueles utilizados para estabelecer o valor econômico de atletas de futebol. Para isso, foi realizado um estudo de caso único em uma empresa de consultoria que realiza tal avaliação de atleta, com intuito de aprofundar na pesquisa de forma exploratória. As técnicas utilizadas para dar suporte à pesquisa foram análise documental e pesquisa semiestruturada, que contribuíram com os objetivos específicos deste estudo, além da análise bibliográfica. Como resultado de pesquisa pode-se verificar um alinhamento entre os indicadores de avaliação de atletas de futebol utilizados pela empresa objeto desse estudo e aqueles utilizados pelos métodos contábeis para avaliação dos ativos intangíveis com foco no capital humano. Dessa forma, o resultado apresentou a identificação de dez indicadores de alinhamentos, evidenciando uma padronização dos métodos e contribuindo com a redução da subjetividade na forma de avaliar os ativos intangíveis de uma maneira geral. / This research aims to identify the status of compatibility between the financial instruments for the measurement of intangible assets and those used to establish the economic value of soccer players. For this, there was a single case study of a consulting firm that performs such athlete evaluation, aiming to deepen in an exploratory manner research. The techniques used to support research were semi-structured document analysis and research, contributing to the specific objectives of this study, in addition to literature review. As a research result can be seen alignment between soccer players assessment indicators used by the subject company of this study and those used by the accounting methods for the evaluation of intangible assets with a focus on human capital. Thus, the result was the identification of ten indicators alignments, showing a standardization of methods and contributing to the reduction of subjectivity in order to evaluate intangible assets in general.

Within professional football, their business today is run like corporations and in their balance sheets, the post intangible assets are growing from year to year. Since the end of the 1990s the economy for football clubs has grown rapidly when it concerns their income growth but also when it relates to their growth in income related to sales of football players. Through the influence of international accounting regulations have the football clubs the option to capitalize on transfer fees as intangible assets. To capitalize transfer fees as intangible assets when acquiring a football player means that the transfer fee is recorded as an asset in the balance sheet and is then written off after the length of the contract. The purpose of this study is to examine how the football clubs in Allsvenskan accounts for transfer fees and which influence the two different accounting methods, capitalizing or expensing, have on their result and equity. The football club’s equity is in focus in this review depending on the rules of the Swedish Football Association which claims that positive economic equity is required to receive a license. The study will examine football clubs that are part of the 2021 season of Allsvenskan and football clubs that have been participating in Allsvenskan during the last five years. This essay intends to contribute to the discussion on the choice of accounting method by studying a more economically results-oriented approach than what previously been researched and written about in essays. To examine the choice of accounting method was proven to be quite uncomplex in those cases where an annual account was readily present. However, the other part of the study was more complex, where we created our own analytical model to calculate the differences between capitalizing and expensing transfer fees as an accounting method. All information is assembled from the football club’s official annual reports. The study shows that most football clubs participating in Allsvenskan choose to capitalize on transfer fees and consequently account for them as intangible assets in their balance sheet. The study shows with its case, studies that during a 5-year period there is a difference in both result and equity between the two accounting methods. If one examines specific years in these cases the study shows that the economic outcome is quite different between the two accounting methods. / Inom den professionella fotbollen drivs verksamheter som företag och i deras balansräkningar blir posten immateriella tillgångar allt större år för år. Sedan slutet av 90- talet har fotbollens ekonomi blivit mer omfattande när det gäller intäkter för klubbar men även i sambandet - försäljning av fotbollsspelare. Med påverkan av internationella regelverk men även av interna regelverk har klubbarna möjligheten att aktivera övergångssumman som en immateriell tillgång. Att aktivera en övergångssumma som en immateriell tillgång vid ett spelarförvärv innebär att den tas upp som en tillgång i balansräkningen och sedan skrivs av planenligt under kontraktslängden.  Syftet med denna uppsats är att undersöka hur klubbarna i Allsvenskan redovisar sina spelarförvärv samt vilken påverkan val av redovisningsmetod, aktivering eller kostnadsföring, har på klubbarnas ekonomi i form av resultat och eget kapital.Det egna kapitalet ligger i fokus med tanke på de krav som Svenska Fotbollsförbundet ställer på sina elitklubbar. Studien kommer undersöka deltagande klubbar 2021 och samtidigt även klubbar som har deltagit i Allsvenskan under en femårsperiod.  Att undersöka redovisningsmetoden visade sig vara enkelt i de fall det gick att få tag på årsredovisningar. Däremot så var den andra delen av studien mer komplex, där vi skapade en egen analytisk modell för att beräkna skillnader mellan aktivering och kostnadsföring som redovisningsmetod. All data om klubbarna är inhämtad från deras egna årsredovisningar.  Studien visar på att majoriteten av de allsvenska klubbarna väljer att aktivera sina spelarförvärv och således redovisa dem som immateriella tillgångar i balansräkningen. Studien visar med hjälp av fall på att det under en femårsperiod finns en viss skillnad ekonomiskt emellan dessa redovisningsmetoder. Går man in på specifika år i dessa fall visar studien på att det kan skilja en hel del i ekonomisk påverkan emellan redovisningsmetoderna.

The underwater mining has increased in the recent years and the growing awareness of the potential impacts on the environment, as results of increasing the encroachment on the marine environment. Therefore, the debate has increased about how to protect this environment by using the scientific research that\'s relevant to the various environmental effects and developing the equipment used in dredging. There is a wide diversity of underwater mining equipments, such as continuous and non-continuous dredging which used for production of sand, gravel, alluvial deposits and raw material. There are a relation between increasingly dredging activities in the recent years and their impacts on the aquatic environment. These impacts are causes by changes in the topography of the sea floor such as turbidity, noise and other environmental impacts. Today, there is an international framework of legislation which has been developed for dredging projects. This contains rules and regulations which must be followed by mining companies and have to implemented by national authorities. The European countries also develop their legislation to control on the dredged material which deposit on land and sea. This legislation is constantly changing related to scientific knowledge and increasing the implementation frameworks. Also, the people become more sensitive to emissions that have a negative attitude towards dredging in the neighborhood. In addition, dredging techniques give rise to objections, which eventually led to think in more environmentally-friendly production methods. After that, the use of dredger is the only alternative in some project. The question is what are the true benefits of these techniques and what is the relation between possible improvements and technological potential as well as the costs. Therefore, it is intended to assess mining techniques in the context of their environmental impact and the costs. There are many systematic approaches which have been used for evaluation and determination of the environmental performances of different dredging equipment, techniques and procedures. Moreover, the new future developments and latest proposals in the dredging industry have been presented. Also, the new proposal to reduce the turbidity and suspended material effect which is the most important environmental impacts during dredging operations has presented. This research work gives a description of underwater mining techniques and different way of evaluating the dredging equipment’s in term of environmental, economic and social aspects. Also, this work presents two different methods of evaluation. The first approach is the statistical analyses method by using the modern Fuzzy evaluation concept. The second slant is a mathematical accounting method by using the information from the Egyptian case study, in order to reach the most environmental-friendly dredging techniques by taking into account the economic and social point of views. The final evaluation showed that the suction and bucket ladder dredger are the best choices. The assessment was made after comparing many parameters such as performance, characteristics, working depth, soil types and project area. Also, this work presents two different new practices for extraction of the underwater placer deposits which occur on the Egyptian Mediterranean coast. The first technique uses floating processing unit in the in situ area, which gets the extracted material and treated it to reduce the transportation costs. The second technique has divided the working area to many stages which make the suction dredger used also for transporting the material into the beach. The pipeline will be the best method of transportation by using the power of suction, which reduce also the transportation costs and also avoid the environmental effects.

This thesis deals with leasing as one of the methods of making investments. You can find in it the conditions for inclusion rent in tax expenses and accounting method for the lessor and the tenant. Of course there is mentioned the development of leasing, not only for tax purposes. The last part of the thesis is devoted to compare leasing with other forms of acquisition of investments, which is related to the practical example.

This thesis deals with leasing, its division, legal, tax and accountig framework of leasing in the Czech Republic. Accounting and tax part focuses on obligations of a leasholder and a lessor. One part is dedicated to lease market in the Czech Republic and on part deals with IFRS.

The diploma thesis titled ``Stock recording and related problems in a selected company dealing with food production{\crq}q analyses the recording, pricing and accounting of stock. The first part of the thesis defines stock and deals with the stock pricing and posting, stocktaking process, mistakes in the stock recording and posting, which can occur in the practice, and it also compares selected sections of stock recording with the International Accounting Standards (IAS/IFRS). The second part of the thesis deals with a particular company and describes its accounting processes. Its stock circulation is demonstrated with a selected sample of purchased goods (material) and a product. The final part of the thesis identifies existing and possible problems related to the stock recording in the company and proposes possible solutions.