Search for dissertations about: "doctoral thesis in financial reporting"
Showing result 6 - 10 of 45 swedish dissertations containing the words doctoral thesis in financial reporting.
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6. Internet corporate reporting disclosure and transparency
Abstract : The recent wave of well-publicized global corporate accounting scandals has highlighted the importance of the enhanced adoption of Internet technology and hence the increased transparency resulting from the enhanced disclosure of firm information. The objective of this study is to explore and identify Internet corporate reporting (ICR) disclosure in a context of publically listed firms. READ MORE
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7. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards
Abstract : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. READ MORE
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8. Towards safer care in Sweden? : Studies of influences on patient safety
Abstract : Patient safety has progressed in 15 years from being a relatively insignificant issue to a position high on the agenda for health care providers, managers and policymakers as well as the general public. Sweden has seen increased national, regional and local patient safety efforts since 2011 when a new patient safety law was introduced and a four-year financial incentive plan was launched to encourage county councils to carry out specified measures and meet certain patient safety related criteria. READ MORE
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9. Bridging the GAAP? : IFRS in accounting practice
Abstract : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. READ MORE
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10. The adoption and implementation of International Financial Reporting Standards (IFRS) in Rwanda
Abstract : Accounting has played a significant role in globalization through instruments like the International Accounting Standard Board (IASB), the International Federation of Accountants (IFAC) and the International Financial Reporting Standards (IFRS) which have harmonized global business practices. With the spread of globalization, the persistence of local realities has become a global issue. READ MORE