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Showing result 1 - 5 of 14 swedish dissertations matching the above criteria.

  2. 1. Monsoon Paper Dragons : Transparency, Accountability, Risk, and Compliance in Banking Regulation and Practice

    Author : Shruti Kashyap; Fredrik Nilsson; Nils-Göran Olve; Einar Iveroth; Martin Messner; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accountability; Banking; Compliance; Financial Regulation; Risk Control; Transparency; Business Studies; Företagsekonomi;

    Abstract : This dissertation explores the overall research question of how transparency- and accountability-driven post-crisis financial regulations within the European Union (EU) have influenced risk control and compliance in banks. The dissertation consists of five substantive chapters: an introductory synthesis; a published law journal article; two published book chapters, one of which is an extensive literature review; and one working paper that has previously been presented at multiple international conferences and is currently under review with a European journal in the field of accounting. READ MORE

  4. 2. 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. 3. Financial accounting quality in a European transition economy : the case of the Czech Republic

    Author : Katerina Hellström; Handelshögskolan i Stockholm; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : This dissertation documents the quality of financial accounting information in a transition economy, the Czech Republic. High quality accounting information decreases the risks for investors, promotes investment activities and increases the ability of companies to raise funds at a reasonable cost of capital. READ MORE

  6. 4. Management accounting in farm businesses

    Author : Uliana Gottlieb; Sveriges lantbruksuniversitet; Sveriges lantbruksuniversitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LANTBRUKSVETENSKAPER; AGRICULTURAL SCIENCES;

    Abstract : This thesis examines what management accounting (MA) practices are used in farms, how they are shaped and what their implications are. The four papers illustrate numerous linkages between MA, accountability, the firm, the manager and the wider context. READ MORE

  7. 5. Essays on the market valuation implications of mandatory corporate reporting

    Author : Diogenis Baboukardos; Gunnar Rimmel; Andreas Stephan; Yannis Tsalavoukas; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation. READ MORE