Sökning: "Accounting measures"

Visar resultat 1 - 5 av 79 avhandlingar innehållade orden Accounting measures.

1. 1. Redovisningsmått, påkopplade system och ekonomiska konsekvenser

   Författare :Niklas Sandell; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Redovisning; Accounting; Connected systems; Performance compensation; Accounting measures; Economic consequences;

   Sammanfattning : Accounting measures are often used as a basis for decisions and computations. In these capacities, accounting measures are often taken for granted. This thesis concerns the use of accounting measures in contracts and in legislation. The main focus of the thesis is the use of accounting measures in contracts for performance compensation. LÄS MER

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

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

   Sammanfattning : 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. LÄS MER

4. 3. Value-based management - positioning of claimed merits and analysis of application

   Författare :Peter W Jönsson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; adoption; management process aspects; objective; performance measurement; strategic planning; remuneration; MVA; EVA; TBR; CFROI; Accounting; TSR; measurement aspects; management accounting constructs; Value-based management; management accounting; Redovisning;

   Sammanfattning : Value-based management has attracted considerable interest among organizations and academics in recent years. Responding to calls for case-based research, this thesis describes, analyses and conceptualizes value-based management as a management accounting construct. While previous research has focused on the measures (eg. LÄS MER

5. 4. Börsbolags redovisning av alternativa resultatbegrepp : En studie om hur, och varför, bolag noterade på Stockholmsbörsen redovisar Non-GAAP Measures

   Författare :Mikael Scheja; Fredrik Nilsson; Nils-Göran Olve; Rolf Rundfelt; Niclas Hellman; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi; Economic Information Systems; Ekonomiska informationssystem;

   Sammanfattning : It has become common for listed companies to present earnings measures undefined by GAAP. These measures are commonly referred to as Non-GAAP Measures, or in short: NGM. LÄS MER

7. 5. Kostnadsredovisning som underlag för benchmarking och prissättning - studier av kommunal va-verksamhet

   Författare :Torbjörn Tagesson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Nationalekonomi; economic policy; economic systems; economic theory; Economics; econometrics; comparability; robustness; accounting model; accounting principles; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik; Actuarial science; Försäkring ej försäkringsrätt S137 ;

   Sammanfattning : This thesis, which consists of three studies illustrating different angles of approach, discusses problems pertaining to accounting and allocation costs in municipal water and sewage enterprises. Water and sewage enterprises are financed by charges to users, and are generally run under the auspices of a municipal administration or within the framework of a municipal company. LÄS MER