Search for dissertations about: "Non-financial"

Showing result 1 - 5 of 18 swedish dissertations containing the word Non-financial.

  1. 1. Indicators in Action Development, Use and Consequences

    University dissertation from Uppsala : Företagsekonomiska institutionen

    Author : Sofi Ersson; Uppsala universitet.; [2007]
    Keywords : Business studies; Performance measurements; non-financial; human resources; development; use; consequences; public sector; Företagsekonomi;

    Abstract : The increased attention to performance measurements is evident in both private and public sector organizations and among both academics and practitioners. Although there is a strong belief in the possibilities of using measurements for managing organizations, both academics and practitioners have questioned measurements potential. READ MORE

  2. 2. Valuation Relevance The use of Information and Choice of Method in Equity Valuation

    University dissertation from Uppsala : Företagsekonomiska institutionen

    Author : Per Flöstrand; Uppsala universitet.; [2006]
    Keywords : Business studies; valuation; non-financial; analysts; intellectual capital; disclosure; sell-side; Företagsekonomi;

    Abstract : This thesis is concerned with exploring the equity market price discovery process, the translation and incorporation of new information into stock prices, by studying both what information is included in this process and which valuation methods are used to translate that information into a value.The overarching research question posed in this thesis is: How is equity valued? The overarching question is broad and has been divided into the following sub questions:What valuation methods do companies use when valuing takeover targets?What valuation methods do sell-side analysts use when valuing equity?What factors explain the variation in the use of valuation methods by sell-side analysts?To what extent do sell-side analysts utilize non-financial information in their reports?These questions are addressed in four separate essays. READ MORE

  3. 3. Creating New Attention in Management Control

    University dissertation from Uppsala : Företagsekonomiska institutionen

    Author : Erik Bjurström; Uppsala universitet.; [2007]
    Keywords : Business studies; Attention; Attention-directing; Attention-based view of the firm; Framing; Sensemaking; Practice; Practice theory; Knowledge Management; Management Control; Management Accounting; Performance Measurement; Performance Management; Non-financial; Human Resources; Intangible Assets; Employee Health; Företagsekonomi; Business Studies; företagsekonomi;

    Abstract : The need to focus and economize on scarce attention is increasingly being acknowledged within management accounting and control literature. The aim of this study is to investigate how practitioners go about creating new concepts and measurements to induce attention towards new issues and as-pects of strategic importance for the organization. READ MORE

  4. 4. Income Taxation of Derivatives and other Financial Instruments – Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies

    University dissertation from Jönköping International Business School

    Author : Axel Hilling; Högskolan i Jönköping.; [2007]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; Financial instruments; Financial accounting; Derivatives;

    Abstract : Popular Abstract in Swedish From an economic viewpoint, derivatives and credit-extension instruments are the basic building blocks of all financial instruments. By structuring these building blocks in various combinations, it is possible to attain the economic substance of any conventional financial instrument – regular shares or bonds, as well as more complex financial instruments such as contingent debt instruments. READ MORE

  5. 5. Essays on Information Disclosure Content, Consequence and Relevance

    University dissertation from Uppsala : Företagsekonomiska institutionen

    Author : Niklas Ström; Uppsala universitet.; [2006]
    Keywords : Business studies; IPO; prospectus; disclosure; valuation; underpricing; Företagsekonomi;

    Abstract : This thesis provides new insight into the information environments of Initial Public Offerings (IPOs) and analysts’ equity reports. The thesis consists of four essays that address the issues of firm disclosure and the relevance of information for analysts and investors in the capital market. READ MORE