Search for dissertations about: "use of accounting information"
Showing result 1 - 5 of 96 swedish dissertations containing the words use of accounting information.
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1. Essays of Financial Performance and Capital Structure
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
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2. Roles of Accounting Information in Managerial Work
Abstract : Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. READ MORE
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3. The Pursuit of Relevance : Studies on the Relationships between Accounting and Users
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
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4. Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)
Abstract : Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. READ MORE
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5. On the Importance of Accounting Information for Stock Market Efficiency
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