Search for dissertations about: "The use of financial statements"

Showing result 1 - 5 of 8 swedish dissertations containing the words The use of financial statements.

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 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

5. 3. What do you expect? : individual investors' subjective expectations, information usage, and social interactions in financial decision-making

   Author : Oscar Stålnacke; Jörgen Hellström; Rickard Olsson; Anders Anderson; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Behavioral finance; Beliefs; Confidence; Expectations; Financial information; Financial risk-taking; Household finance; Individual investors; Panel data; Portfolio choice; Portfolio return; Return; Risk; Social interaction; Sophistication; Stock market; Subjective probability; Survey research; företagsekonomi; Business Studies;

   Abstract : This thesis consists of an introductory part and four self-contained papers related to individual investors’ subjective expectations and their financial behavior. Paper [I] analyzes multiple measures of individual investors’ expectations of risk and return using survey data on a random sample of individual investors in Sweden. READ MORE

6. 4. Västsvensk petroleumindustri 1945-2000 : etablering och tillväxt

   Author : Kurt Johnsson; Chalmers tekniska högskola; []
   Keywords : HUMANIORA; HUMANITIES; technological systems; petroleum industry; fuel refinery; innovation; institution; industrial network; petrochemicals;

   Abstract : The purpose of the study has been to describe and analyse the establishment and growth of the petroleum industry in western Sweden during the second half of the twentieth century. Empirical data shows that the development of refineries has in large part been governed by environmental changes where belonging to an international concern with large financial resources, and a determined investment in FoU in order to be at the forefront, has been advantageous. READ MORE

7. 5. Banks, Shocks and Monetary Policy

   Author : Tamás Vasi; Nils Gottfries; Stefan Pitschner; Refet Gürkaynak; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Monetary Policy; Financial Markets; Banks;

   Abstract : Essay 1: This paper studies the effect of monetary policy on the economy, distinguishing the effects of exogenous monetary policy shocks from information shocks that reveal the Federal Reserve's assessment of the economic outlook. To identify these two shocks, I exploit the difference in information content in public announcements by the Fed in its statements (released on decision days) and minutes of FOMC meetings (transcripts of the policy decision, released at a later date). READ MORE