Search for dissertations about: "swedish accounting"

Showing result 1 - 5 of 143 swedish dissertations containing the words swedish accounting.

  1. 1. Accounting and Stockmarkets

    Author : Jan Marton; Göteborgs universitet; Göteborgs universitet; Gothenburg University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; accounting diversity; financial analyst; Swedish accounting; accounting harmonization; stock market;

    Abstract : The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete knowledge of the effects on stock market actors of this recent development. READ MORE

  2. 2. Group Accounting Across Borders

    Author : Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
    Keywords : 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

  3. 3. Accounting for cooperation : case study of swedish vertical supply relationships

    Author : Zita Ambrutyte; Linköpings universitet; []

    Abstract : During the last decades a combination of business trends has caused companies to rely increasingly on relationships with other firms. Despite the popularity of inter-organizational relationships, evidence shows that many inter-organizational relationships fall short of meeting the expectations of their participants or fall for other reasons. READ MORE

  4. 4. 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 : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  5. 5. From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach

    Author : Mats Carlbäck; Sweden Göteborg Handelshögskolan Göteborgs universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Constructive Approach;

    Abstract :  The objective of this research project is to analyse and identify the role of tools used in the restaurant industry to improve resource management efficiency and performance, to develop and test the Experience Accounting tool, and to test and evaluate if this particular system is the system that could fill a gap in the hospitality industry.The research is based on the notion that the hospitality business is part of the experience industry and is producing experiences rather than a plate of food and a bed to sleep in. READ MORE