Search for dissertations about: "financial accounting"
Showing result 1 - 5 of 85 swedish dissertations containing the words financial accounting.
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1. Essays of Financial Performance and Capital Structure
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
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2. Accounting and Stockmarkets
Abstract : The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete knowledge of the effects on stock market actors of this recent development. READ MORE
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3. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user
Abstract : Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. READ MORE
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4. Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers
Abstract : The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. READ MORE
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5. The theory of Homo comperiens, the firm’s market price, and the implication for a firm’s profitability
Abstract : This thesis proposes a theory of inefficient markets that uses limited rational choice as a central trait and I call it the theory of Homo comperiens. The theory limits the alternatives and states that the subjects are aware of and only allow them to have rational preference relations on the limited action set and state set, i.e. READ MORE