Search for dissertations about: "Mandatory disclosure requirements"

Found 2 swedish dissertations containing the words Mandatory disclosure requirements.

  2. 1. 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

  4. 2. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards

    Author : Emmeli Runesson; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting quality; Judgment; Disclosures; Principles-based Accounting; Employee Benefits; Credit losses;

    Abstract : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. READ MORE