Search for dissertations about: "accounting investment"

Showing result 1 - 5 of 34 swedish dissertations containing the words accounting investment.

  2. 1. 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

  4. 2. On the Importance of Accounting Information for Stock Market Efficiency

    Author : Jiri Novak; Jan-Erik Gröjer; Mattias Hamberg; Mats Åkerblom; Colin Clubb; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; accounting; capital makets; efficiency; momentum; liquidity; accounting conservatism; transitory earnings; IFRS; goodwill; Sweden; Företagsekonomi; Business studies; Företagsekonomi;

    Abstract : This thesis contributes to the discussion on the importance of accounting information for stock market efficiency. As any analysis of market efficiency depends on the use of adequate risk proxies, the thesis first investigates the ability of commonly used risk factors to explain the cross-sectional variation of Swedish stock returns. READ MORE

  5. 3. 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

  6. 4. Accounting and Risk : In the eyes of a financially successful entrepreneur

    Author : Fredrik Lundell; Högskolan i Skövde; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi; Humanities and Social sciences; Humaniora-samhällsvetenskap;

    Abstract : This is a study dedicated to accounting in the context of entrepreneurship. The point of departure is a matter of controversy regarding the risk-taking of entrepreneurs. A risk paradox exists since entrepreneurs are seen as risk-takers although they do not exhibit a higher tendency to take risks than other individuals. READ MORE

  7. 5. 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