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Showing result 1 - 5 of 15 swedish dissertations matching the above criteria.

  2. 1. Industry-Specific Economic Outlook and the Value Relevance of Reported Goodwill Impairments

    Author : Peter Edlund Frii; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SFAS 142; Fair-value Goodwill Accounting; Goodwill Impairments; Industry-specific Economic Outlook; Value Relevance; Banks; Financial Institutions; Pharmaceutical Industry;

    Abstract : .... READ MORE

  4. 2. Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice

    Author : Fredrik Hartwig; Bino Catasús; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet; []
    Keywords : Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance; Business Studies; Företagsekonomi;

    Abstract : This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. READ MORE

  5. 3. On the Importance of Accounting Information for Stock Market Efficiency

    Author : Jiri Novak; Jan-Erik Gröjer; Mattias Hamberg; Mats Åkerblom; Colin Clubb; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; accounting; capital makets; efficiency; momentum; liquidity; accounting conservatism; transitory earnings; IFRS; goodwill; Sweden; Företagsekonomi; Business studies; Företagsekonomi;

    Abstract : This thesis contributes to the discussion on the importance of accounting information for stock market efficiency. As any analysis of market efficiency depends on the use of adequate risk proxies, the thesis first investigates the ability of commonly used risk factors to explain the cross-sectional variation of Swedish stock returns. READ MORE

  6. 4. Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice

    Author : Fredrik Hartwig; Bino Catasus; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance;

    Abstract : .... READ MORE

  7. 5. Conversations on accounting practices : a study of an enforcement body in a time of regulatory change

    Author : Anna-Stina Gillqvist; Handelshögskolan i Stockholm; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : When EU adopted the International Financial Reporting Standards (IFRS) as a common accounting standard, each member state was required to have external enforcement bodies with responsibility for financial reporting supervision. This thesis investigates Sweden as a case study of how the evolvements initiated at the European level were set to practice in a member state. READ MORE