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Showing result 1 - 5 of 25 swedish dissertations matching the above criteria.

  2. 1. Essays on the non-financial determinants of corporate tax planning outcomes

    Author : Milda Tylaite; Handelshögskolan i Stockholm; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : This thesis consists of four empirical papers investigating corporate tax behavior in Sweden."CEO personal and corporate tax behavior consistency" explores whether and how CEO's personal tax preferences relate to corporate tax avoidance outcomes. READ MORE

  4. 2. Indicators in Action : Development, Use and Consequences

    Author : Sofi Ersson; Jan-Erik Gröjer; Cecilia Lindholm; Ulf Johanson; Uppsala universitet; []
    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

  5. 3. Valuation Relevance : The use of Information and Choice of Method in Equity Valuation

    Author : Per Flöstrand; Jan Erik Gröjer; Bino Catasús; Per Nikolaj Bukh; Uppsala universitet; []
    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

  6. 4. Creating New Attention in Management Control

    Author : Erik Bjurström; Jan Lindvall; Cecilia Lindholm; Hanno Roberts; Uppsala universitet; []
    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

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

    Author : Niklas Ström; Jan-Erik Gröjer; Bino Catasús; Kenth Skogsvik; Uppsala universitet; []
    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