Search for dissertations about: "impact of accounting"

Showing result 1 - 5 of 158 swedish dissertations containing the words impact of accounting.

  2. 1. Essays of Financial Performance and Capital Structure

    Author : Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

    Abstract : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. READ MORE

  4. 2. The Pursuit of Relevance : Studies on the Relationships between Accounting and Users

    Author : Johan Graaf; Matti Skoog; Roland Almqvist; John Holland; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Information; Relevance; Financial analysis; Social and Institutional Practice; Capital Markets; Sell-side; Analyst; Broker; Equity sales; Investment recommendations; företagsekonomi; Business Administration;

    Abstract : Relevance has become one of the key priorities for accounting policy, and implies that accounting should have an impact on the economic decision-making of accounting users. Despite the increased importance given to users, however, little is known concerning the properties of such relevance in practice. 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. Group Accounting Across Borders

    Author : Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

    Abstract : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. READ MORE

  7. 5. Rethinking Accounting Professionalisation in China : A Study of the Development of the Chinese Public Accounting Profession since the “Reform and Opening-up”

    Author : Wenjun Wen; Redovisning och finans; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; public accounting profession; accounting professionalisation; professional accounting body; the Chinese state; CICPA; Big Four; China;

    Abstract : This thesis is a study of the development of the Chinese public accounting profession since China launched the “Reform and Opening-up” policy in 1978. The current, established theoretical representations of accounting professionalisation in China are predominantly underpinned by Gramsci’s (1971) hegemony perspective. READ MORE