Search for dissertations about: "regulation of accounting"

Showing result 1 - 5 of 39 swedish dissertations containing the words regulation of accounting.

  2. 1. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user

    Author : Liesel Klemcke; Bino Catasús; Gustav Johed; Darlene Himick; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; företagsekonomi; Business Administration;

    Abstract : Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. READ MORE

  4. 2. 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

  5. 3. 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

  6. 4. Statistical models of TF/DNA interaction

    Author : Aymeric Fouquier d'Herouel; Erik Aurell; Otto Berg; KTH; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; gene expression; regulation; transcription factor; binding motif; matrix representations; gibbs sampling; binding affinity; non-specific binding; Biological physics; Biologisk fysik;

    Abstract : Gene expression is regulated in response to metabolic necessities and environmental changes throughout the life of a cell. A major part of this regulation is governed at the level of transcription, deciding whether messengers to specific genes are produced or not. READ MORE

  7. 5. 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