Search for dissertations about: "Business analyst"

Showing result 1 - 5 of 12 swedish dissertations containing the words Business analyst.

  1. 1. The Pursuit of Relevance : Studies on the Relationships between Accounting and Users

    Author : Johan Graaf; Matti Skoog; Roland Almqvist; John Holland; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Information; Relevance; Financial analysis; Social and Institutional Practice; Capital Markets; Sell-side; Analyst; Broker; Equity sales; Investment recommendations; företagsekonomi; Business Administration;

    Abstract : Relevance has become one of the key priorities for accounting policy, and implies that accounting should have an impact on the economic decision-making of accounting users. Despite the increased importance given to users, however, little is known concerning the properties of such relevance in practice. READ MORE

  2. 2. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user

    Author : Liesel Klemcke; Bino Catasús; Gustav Johed; Darlene Himick; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; företagsekonomi; Business Administration;

    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

  3. 3. Accounting and Stockmarkets

    Author : Jan Marton; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; accounting diversity; financial analyst; Swedish accounting; accounting harmonization; stock market;

    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

  4. 4. Essays on Disclosure Practices in Sweden - Causes and Effects

    Author : Anders H Adrem; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Earnings Forecasts; Financial Analysts; Annual Report; Strategy; Voluntary Disclosure; Accounting; Investor Relations; Redovisning;

    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

  5. 5. Demand and Supply of Information on Intangibles: The Case of Knowledge-Intense Companies

    Author : Susanne Arvidsson; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; ekonomisk politik; ekonomiska system; ekonomisk teori; ekonometri; Nationalekonomi; economic policy; economic systems; economic theory; econometrics; Economics; Knowledge-Intense Companies; Value-Creation Process; Information Flow; Agency Problems; Intangibles; Information Asymmetry;

    Abstract : This doctoral thesis has its theoretical origin in the notion that the information flow between management teams, financial analysts and investors is especially exposed to information asymmetry when knowledge-intense companies are concerned. Information asymmetry may aggravate agency problems and risk causing an impairment of the efficient allocation of capital on the stock market. READ MORE