Search for dissertations about: "doctoral thesis in accounting"

Showing result 11 - 15 of 602 swedish dissertations containing the words doctoral thesis in accounting.

  2. 11. Accounting in the field of governance

    Author : Sabina Du Rietz; Bino Catasús; Gustav Johed; Kalle Kraus; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting; corporate; governance; field; investors; trade unions; accountability; technology; Business Administration; företagsekonomi;

    Abstract : Corporate governance phenomena have traditionally been, and are still, studied foremost as relationships between principals and agents. Studies of how accounting plays out in corporate governance settings rather share the interest in hierarchical influence than challenge it. READ MORE

  4. 12. Representing Performance | Performing Representation : Ontology in accounting practice

    Author : Andreas Sundström; Matti Skoog; Bino Catasús; Jan Mouritsen; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Ontology; Commensuration; Distance; Performance measurement; Praxiography; företagsekonomi; Business Administration;

    Abstract : Social studies of accounting have drawn attention to the dubious role of accounting as a representational link between organizational realities and action. Based on five years immersion with performance management and board work in a theatre company, this thesis inquires into the ontological significance of accounting practices. READ MORE

  5. 13. Group Accounting Across Borders

    Author : Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

    Abstract : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. READ MORE

  6. 14. Intricate Involuted Intertwinings : On Accounting, Technology, and Materiality

    Author : Yu Xiang; Charlotta Bay; Mikael Holmgren Caicedo; Lise Justesen; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting; management accounting; digitalisation; information technology; enterprise resource planning; platforms; sociomateriality; Business Administration; företagsekonomi;

    Abstract : The Information Age was supposed to be different. It was supposed to transform every aspect of our lives, and accounting was going to be no exception. READ MORE

  7. 15. 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