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

Showing result 16 - 20 of 45 swedish dissertations containing the words doctoral thesis in financial reporting.

  2. 16. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

    Author : Giulia Giunti; Stefan Sundgren; Tobias Svanström; Walter Schuster; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

    Abstract : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. READ MORE

  4. 17. Accounting and auditing in municipal organisations – Four papers on accounting compliance and audit costs

    Author : Mattias Haraldsson; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting Transparency Accountability Compliance Auditing Public Sector;

    Abstract : This thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal organisations, consisting of four papers. Three of the papers explore factors that explain accounting compliance concerning financial reporting and revenue recognition in Swedish municipal water, sewerage and solid waste management organisations. READ MORE

  5. 18. Towards a broader use of phototesting : in research, clinical practice and skin cancer prevention

    Author : Magnus Falk; Chris Anderson; Karin Wårdell; Olle Lärkö; Linköpings universitet; []
    Keywords : MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Phototesting; divergent beam; skin cancer prevention; self-reading; minimal erythema dose; sun protection behaviour; Dermatology and venerology; Dermatologi och venerologi;

    Abstract : In western societies, skin cancer incidence has increased dramatically over recent decades, due predominantly to increased sun exposure habits. Ultraviolet (UV) light exposure and individual light sensitivity of the skin constitute two important factors affecting the risk for skin cancer development. READ MORE

  6. 19. Political conflicts over public policy in local governments

    Author : Lina Maria Ellegård; Nationalekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : This thesis consists of four self-contained essays on different conflicts shaping local government policy. The first essay examines how population aging affects the generosity of public long-term care. Aging may directly affect long-term care policy as the elderly become a more important voter group. READ MORE

  7. 20. Cash flow accounting in banks – a study of practice

    Author : Asgeir B. Torfason; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : After the near collapse of the global financial system in 2008, much of the debate has focused on credit and asset valuation, as well as liquidity issues in the financial sector. Emphasis has been on debt and balance sheet quality, but little focus has been on the cash flow statements of banks. READ MORE