Search for dissertations about: "The use of accounting information"

Showing result 1 - 5 of 96 swedish dissertations containing the words The use of accounting information.

  2. 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

  4. 2. 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

  5. 3. Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)

    Author : Latifa Mbelwa; Karl-Johan Bonnedahl; Håkan Bohman; Henrik Höglund; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; The use of accounting information; Determinants; Budget Decision Making processes; Public Sector; Financial Legitimacy and organization Efficiency as well as Developing Country.; företagsekonomi; Business Studies;

    Abstract : Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. READ MORE

  6. 4. 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

  7. 5. Roles of Accounting Information in Managerial Work

    Author : Cecilia Gullberg; Jan Lindvall; Alf Westelius; Matti Skoog; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting information; Managerial work; Managers; Management Accounting Systems; Accounting information systems; Informational resources; Construction industry; Business Studies; Företagsekonomi;

    Abstract : Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. READ MORE