Search for dissertations about: "financial reporting and performance"

Showing result 1 - 5 of 11 swedish dissertations containing the words financial reporting and performance.

2. 1. Sustainability and company performance : Evidence from the manufacturing industry

   Author : Lujie Chen; Ou Tang; Andreas Feldmann; Kannan Govindan; Linköpings universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Empirical research; sustainable practices; company performance;

   Abstract : This dissertation approaches the question of sustainability and its influence on company performance, with special focus on the manufacturing industry. In the contemporary production environment, manufacturing operations must take into account not only profit, but also environmental and social performance, in order to ensure the long-term development of the company. READ MORE

4. 2. 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 : 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. 3. Valuation and Performance Reporting in Property Companies Accouding to IFRS

   Author : Bo Nordlund; Hans Lind; Rolf Rundfelt; KTH; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Civil engineering and architecture; Samhällsbyggnadsteknik och arkitektur;

   Abstract : Applying a historical cost accounting (HCA) concept in property companies led on many occasions to a situation where everyone knew that the figures in balance sheets and income statements were wrong from a market perspective, but the analysts knew how the figures had arisen. Applying a fair value accounting (FVA) concept has led to a situation, on many occasions, where almost everyone believes that the figures in balance sheets and income statements accurately and fairly reflect reality, whereas few have sufficient knowledge how these figures have arisen. READ MORE

6. 4. The financial performance : a study of how financial numbers become meaningful

   Author : Per Åhblom; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : This book is about the question of how financial numbers become meaningful. This is one of the most central questions for companies and organisations active on capital markets around the globe because the understanding of these numbers is the basis for capital-allocation decisions that can both make or break the real economy. READ MORE

7. 5. 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