Search for dissertations about: "comparative accounting"

Showing result 1 - 5 of 21 swedish dissertations containing the words comparative accounting.

2. 1. Essays of Financial Performance and Capital Structure

   Author : Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

   Abstract : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. READ MORE

4. 2. Human Resource Disclosures

   Author : Gunnar Rimmel; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; human resource disclousures; voluntary disclousure; human resourses; accounting; annual reporting practice; disclousure scoreboard; comparative analysis;

   Abstract : Although several corporations proclaim their employees as being thecorporation's most valuable resource, only a few corporations have utilised models and concepts of measuring human resources in their corporate annualreports. In the ongoing academic debate, human resource disclosures are often described and thought of as problematic due to the limited understanding of such information. READ MORE

5. 3. Patterns of corporate visual selfrepresentation in accounting narratives

   Author : Emelie Eriksson; Alf Westelius; Carl-Johan Petri; Bino Catasus; Linköpings universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; visual research; self-representation; diagrams; accounting narrative; corporate reporting; public disclosure; business models; semiotics; annual report; Ericsson; visuell forskning; visuella metoder; självrepresentation; diagram; externredovisning; affärsmodell; semiotik; årsredovisning; Ericsson; Economic Information Systems; Ekonomiska informationssystem;

   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

6. 4. Stochastic Models in Phylogenetic Comparative Methods: Analytical Properties and Parameter Estimation

   Author : Krzysztof Bartoszek; Göteborgs universitet; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES; Adaptation; Adaptation; Birth-death process; Branching diffusion; Brownian motions; Conditioned branching process; Evolution; General Linear Model; Hybridization; Macroevolution; Measurement error; Multivariate phylogenetic comparative method; Optimality; Ornstein-Uhlenbeck process; Phyletic gradualism; Phylogenetic inertia; Phylogenetic uncertainty; Punctuated equilibrium; Yule tree; Macroevolution;

   Abstract : Phylogenetic comparative methods are well established tools for using inter-species variation to analyse phenotypic evolution and adaptation. They are generally hampered, however, by predominantly univariate approaches and failure to include uncertainty and measurement error in the phylogeny as well as the measured traits. READ MORE

7. 5. Financial accounting quality in a European transition economy : the case of the Czech Republic

   Author : Katerina Hellström; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : This dissertation documents the quality of financial accounting information in a transition economy, the Czech Republic. High quality accounting information decreases the risks for investors, promotes investment activities and increases the ability of companies to raise funds at a reasonable cost of capital. READ MORE