Search for dissertations about: "financial accounting"

Showing result 11 - 15 of 85 swedish dissertations containing the words financial accounting.

  2. 11. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards

    Author : Emmeli Runesson; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting quality; Judgment; Disclosures; Principles-based Accounting; Employee Benefits; Credit losses;

    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

  4. 12. On Institutional Demands in Banking and the Exchange of Hard and Soft Accounting Information

    Author : Magnus Norberg; Fredrik Nilsson; Linda Wedlin; Mikael Wendschlag; Katarina Kaarbøe; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Banking; Institutional demands; Regulatory initiatives; Exchange; Accounting information; Hard information; Soft information; Financial regulation; KRITA; MiFID II; Financial robo-advising; Transactions; Relationship; Firms; Digitalisation; Tension; Business Studies; Företagsekonomi;

    Abstract : The overarching purpose of the thesis is to explore how institutional demands influence banks, which has been a core issue in banking research. This has become even more critical since the financial crisis of 2007–2009. READ MORE

  5. 13. Accounting for cooperation : case study of swedish vertical supply relationships

    Author : Zita Ambrutyte; Linköpings universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

    Abstract : During the last decades a combination of business trends has caused companies to rely increasingly on relationships with other firms. Despite the popularity of inter-organizational relationships, evidence shows that many inter-organizational relationships fall short of meeting the expectations of their participants or fall for other reasons. READ MORE

  6. 14. Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information

    Author : Annika Yström; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

    Abstract : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. READ MORE

  7. 15. Essays on the value relevance of financial statment information

    Author : Henrik Nilsson; Lars Hassel; Eva Liljeblom; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Equity valuation; stock market; financial accounting; insider trading; Företagsekonomi; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

    Abstract : This thesis consists of an introductory chapter and four self-contained essays on the value relevance of financial statement information.Essay 1: The purpose of this essay is to examine relevance of environmental information from an investor’s perspective. READ MORE