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Seminar date: 3 June 2026 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Lukas Kerkewitz, Oliver Kurz Advisor/Examiner: Amanda Sonnerfeldt/Liesel Klemcke Purpose: The purpose of this study is to understand the enactment of accounting practices through professional judgement by accountants in the context of a dual accounting framework environment in German group financial re
Course: BUSN79, Degree Project in Accounting and Finance Authors: Didrik Liljeström & Evie van der Linden Advisor/Examiner: Johan Dergård/Diem Nguyen Five key words: Investment Efficiency, Under/Overinvestment, Geopolitical Uncertainty/Risk, Accounting Quality, Earnings Management Purpose: This study investigates whether high-quality accounting acts as a determinant for efficient investmen
Seminar date: 2026-06-02 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Filippa Johnson & André Malmberg Advisor / Examiner: Reda Moursli / Elias Bengtsson Five keywords: Dividend Smoothing, Credit Rating, Fallen Angel, Investment-Grade, Speculative-Grade. Purpose: The purpose of this paper is to investigate the relationship between dividend smoothing and credit ratings, m
This study aims to explore how finance managers in Indonesian subsidiaries perceive management control systems implemented by headquarters, based on an understanding of how these controls are designed and used. The study also examines how institutional duality shapes these perceptions within headquarters–subsidiary interactions.
Purpose: We examine how IFRS 13 Level 3 fair value measurement continues to be treated as epistemically adequate by preparers, auditors, regulators, and users, despite requiring measurements whose correctness cannot be independently confirmed against any observable market transaction. We introduce the concept of Epistemic Fragility to name this condition and explain both how it persists and how th
This thesis examines whether and how external ESG-related pressures are integrated into internal management control practices within a Chinese firm context.
Purpose: This study examines how sustainability performance is constructed in CSRD- and ESRS-aligned corporate reporting across industries. Methodology: A qualitative comparative document-based design is used, based on annual reports and sustainability statements from 16 large Nordic listed firms. The material is analysed through ESRS topic coding, indicator analysis, narrative coding, cross-indu
Purpose: This study examines whether the identity of the largest shareholder is associated with differences in corporate risk-taking among Swedish listed firms, across operational risk and corporate financial policy. Methodology: The sample covers 272 Swedish listed firms over 2015-2024 (2,077 firm-year observations), with the largest shareholder classified into five categories. Physical owners
Seminar Date: 04.06.2026 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Isak Magnusson & Paula Plinke Advisor/Examiner: Reda Moursli/Diem Nguyen Five Key Words: Green Bonds, Cost of Capital, Greenium, Reputation Effect, Yield to Maturity Purpose: This paper aims to study whether a greenium exists for corporate bonds issued by public firms and the effects of repeated
Detta projekt undersöker hur bagage kan omdesignas för att bättre stödja resor i urbana miljöer. Fokus ligger på en definierad målgrupp som behöver transportera tungt bagage genom både inomhus- och utomhusmiljöer.Konceptet utforskar även hur olika delar av bagaget kan omformas och omorganiseras för att bättre möta målgruppens ergonomiska behov. Målgruppen spelar också en central roll i valet av pr
Resultatet av detta projekt är en växtlampa designad för användning i köksmiljöer. Projektet undersöker hur säsongsvariationer påverkar beteenden och vardagliga aktiviteter i nordiska länder där väderförhållanden och dagsljus varierar drastiskt under året. Tillgång till solljus spelar en viktig roll för människors möjlighet att vistas utomhus, umgås och ägna sig åt aktiviteter utanför arbete ochThe result of this project is a grow light designed for use in a kitchen environment. The project investigates how seasonal variations affect behaviour and daily activities in Nordic countries where weather conditions and daylight hours change drastically throughout the year. Access to sunlight plays a significant role in people’s ability to spend time outdoors, socialize and engage in activitie
Detta projekt undersöker Salomon som varumärke och utforskar användningen av hållbara material i skidhjälmar, med fokus på mycelium baserade kompositer som ett alternativ till traditionell frigolit. Genom varumärkesanalys och användarundersökningar identifierades centrala problem i dagens hjälmar, såsom bristande passform, otillräcklig ventilation och skavande remsystem. Flera material alternativ This project explores Salomon as a brand and investigates the use of sustainable materials in ski helmet design, focusing on mycelium-based composites as an alternative to EPS foam. Based on brand analysis and a user survey, key issues identified in current helmets include poor fit, ventilation, and strap systems. Different materials were researched and mycelium was selected for its environmental
