Search for dissertations about: "accounting disclosure"
Showing result 1 - 5 of 20 swedish dissertations containing the words accounting disclosure.
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1. Disclosing the Books : Evidence on Swedish publicly listed firms' accounting disclosure practices
Abstract : Disclosure of accounting information is crucial in facilitating efficient contracts in the publicly listed firm and in reducing information asymmetries in capital markets. A well-known perception in disclosure literature is that, as the separation between managers and owners increases, so does the demand for publicly available disclosure. READ MORE
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2. Constituting performance : Case studies of performance auditing and performance reporting
Abstract : The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. READ MORE
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3. Essays on Information Disclosure : Content, Consequence and Relevance
Abstract : This thesis provides new insight into the information environments of Initial Public Offerings (IPOs) and analysts’ equity reports. The thesis consists of four essays that address the issues of firm disclosure and the relevance of information for analysts and investors in the capital market. READ MORE
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4. Essays on Disclosure Practices in Sweden - Causes and Effects
Abstract : This doctoral thesis examines the causes and effects of corporate disclosure practices. The thesis consists of four independent but related essays that collectively make up a country study for Sweden. READ MORE
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5. Patterns of corporate visual selfrepresentation in accounting narratives
Abstract : This dissertation deals with firms’ visual and pre-visual self-representations in accounting narratives. Self-representations are those descriptions about the company that firms include in accounting narratives to convey the current standings and their identity. READ MORE