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Purpose: To examine whether generative AI adoption influences analyst forecast error and bias, and whether the relationship differs across firms with different characteristics. Methodology: The study applies a quantitative panel-data approach using pooled OLS and firm fixed effects regressions. Interaction models are used to examine whether firm size, segment complexity, intangible intensity an
Seminar date: 2026-06-02 Course: BUSN79 Degree Project in Accounting & Finance, 15 credits Authors: Melker Olsson and Mattias Selde Advisor/Examiner: Anders Anell / Elin Funck Five key words: Uncertainty, Ambiguity, Performance Measurement Systems, Swedish Municipalities, Simons’ Levers of Control Purpose: The purpose of this study is to develop an understanding of how performance measure
Purpose: The purpose of this study is to investigate how accountants in Swedish SMEs perceive their professional role and navigate multiple expectations related to regulatory compliance, business support, and organisational demands. Methodology: The study used a qualitative research approach with a multiple case study of ten Swedish SMEs. Semi-structured interviews were used to collect data that w
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
