Sökning: "Financial reporting"

Visar resultat 1 - 5 av 68 avhandlingar innehållade orden Financial reporting.

1. 1. Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information

   Författare :Annika Yström; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

   Sammanfattning : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. LÄS MER

3. 2. Reporting Intellectual Capital : Four studies on recognition

   Författare :Daniel Brännström; Bino Catasús; Thomas Carrington; Robin Roslender; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; intangibles; Intellectual Capital; mandatory; recognition; reporting; voluntary;

   Sammanfattning : This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. LÄS MER

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

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

   Sammanfattning : 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. LÄS MER

5. 4. The role of financial reporting : Perspectives of different actors within the reporting environment of entrepreneurial SMEs

   Författare :Annika Yström; Gunnar Rimmel; Emilia Florin Samuelsson; Elisabetta Barone; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : 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. LÄS MER

7. 5. Redovisningsinformation för bedömning av små och medelstora företags kreditvärdighet

   Författare :Birgitta Svensson; Erling Peterssohn; Bertil Gandemo; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Financial accounting; Financial reporting; Creditworthiness; Credit risk assessment; Small and medium sized Enterprise; Företagsekonomi; Business studies; Företagsekonomi; Business Studies; företagsekonomi;

   Sammanfattning : This thesis deals with financial accounting information useful for creditors assessing SME creditworthiness. The literature describes financial accounting as a multi-paradigm science having several theoretical schools. LÄS MER