Search for dissertations about: "doctoral thesis in financial reporting"

Showing result 1 - 5 of 41 swedish dissertations containing the words doctoral thesis in financial reporting.

  1. 1. 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 : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  2. 2. Reporting Intellectual Capital : Four studies on recognition

    Author : Daniel Brännström; Bino Catasús; Thomas Carrington; Robin Roslender; Uppsala universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; intangibles; Intellectual Capital; mandatory; recognition; reporting; voluntary;

    Abstract : This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. READ MORE

  3. 3. Corporate Disclosures Regulations : Social Solution or a Problem?

    Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey; Mikrodataanalys; Microdata Analysis;

    Abstract : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). READ MORE

  4. 4. The role of financial reporting : Perspectives of different actors within the reporting environment of entrepreneurial SMEs

    Author : Annika Yström; Gunnar Rimmel; Emilia Florin Samuelsson; Elisabetta Barone; Jönköping University; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : In this thesis, the role of entrepreneurial SMEs’ financial reporting is inquired into by posing questions about purposes of use and information needs of users, with the aim of increasing our understanding of what overall objective/s financial reporting can fulfill with respect to this group of entities. The study departs from an interpretivist view and follows a qualitative research strategy with empirical data collected through semi-structured interviews and document studies. READ MORE

  5. 5. Contextualising Constructions of Corporate Social Responsibility : Social Embeddedness in Discourse and Institutional Contexts

    Author : Brita Backlund Rambaree; Barbara Hobson; Charlotta Stern; Dima Jamali; Stockholms universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; corporate social responsibility; CSR; institutional theory; Foucault; context; embeddedness; institutions; new institutionalism; institutional complementarity; discursive institutionalism; institutional work; responsible investment; SRI; social constructionism; discourse; power; qualitative content analysis; self-reporting; abductive approach; interpretative repertoires; Sociology; sociologi; corporate social responsibility; CSR; institutional theory; Foucault; context; embeddedness; institutions; new institutionalism; institutional complementarity; discursive institutionalism; institutional work; responsible investment; SRI; social constructionism; discourse; power; qualitative content analysis; self-reporting; abductive approach; interpretative repertoires;

    Abstract : ‘Corporate social responsibility’ (CSR) and ‘socially responsible investment’ (SRI) have become predominant frameworks connecting business to society that have spread across the globe. They comprise a shared set of ideas and practices, such as those promoted in global reporting standards and by international organisations such as the UN Global Compact. READ MORE