Search for dissertations about: "Lars Hassel"

Showing result 1 - 5 of 8 swedish dissertations containing the words Lars Hassel.

  1. 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

  2. 2. Implementation of IFRS reporting in Sweden : an interview study

    Author : Simon Lundh; Arne Fagerström; Lars Lindkvist; Lars Hassel; Department of Management and Engineering Linköpings universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business Studies; Företagsekonomi;

    Abstract : In 2002 EU decided to require all listed companies in the European Union to prepare group accounts in accordance with IFRS for accounting periods starting on or a er 1 January 2005. e overall aim of this study is to explore public companies’ implementation of IFRS. READ MORE

  3. 3. Group Accounting Across Borders

    Author : Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

    Abstract : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. READ MORE

  4. 4. Studies on the venture capital process

    Author : Anders Isaksson; Lars Hassel; Hans Landström; Barbara Cornelius; Pontus Braunerhielm; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; venture capital; contract; institutional theory; governance; trust; valutation; exit; Business studies; Företagsekonomi;

    Abstract : This thesis consists of an introductory part, including venture capital definitions, the history of venture capital in Sweden, and an overview of the venture capital process, and four self-contained papers on venture capital and the venture capital process.Paper 1 investigates the standardisation of the contractual strategies applied in the Swedish venture capital industry. READ MORE

  5. 5. Essays on the value relevance of financial statment information

    Author : Henrik Nilsson; Lars Hassel; Eva Liljeblom; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Equity valuation; stock market; financial accounting; insider trading; Företagsekonomi; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

    Abstract : This thesis consists of an introductory chapter and four self-contained essays on the value relevance of financial statement information.Essay 1: The purpose of this essay is to examine relevance of environmental information from an investor’s perspective. READ MORE