Search for dissertations about: "accounting assets"

Showing result 1 - 5 of 17 swedish dissertations containing the words accounting assets.

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. Investments in a long-term perpective - how a family company has built its assets

   Author : Asgeir B. Torfason; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Real estate; value; long-term investment; accounting; assets;

   Abstract : In this thesis the debate between the two regimes of historical cost accounting and fair value accounting is exemplified with observation of real estate valuation over time. The aim of the study is to contribute to the understanding of how different value concepts are of relevance in a real estate company. READ MORE

5. 3. Application of Principles-based Accounting Standards : the case of internally generated intangibles

   Author : Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

   Abstract : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. 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. Human Resource Disclosures

   Author : Gunnar Rimmel; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; human resource disclousures; voluntary disclousure; human resourses; accounting; annual reporting practice; disclousure scoreboard; comparative analysis;

   Abstract : Although several corporations proclaim their employees as being thecorporation's most valuable resource, only a few corporations have utilised models and concepts of measuring human resources in their corporate annualreports. In the ongoing academic debate, human resource disclosures are often described and thought of as problematic due to the limited understanding of such information. READ MORE