Sökning: "Non-financial"
Visar resultat 1 - 5 av 30 avhandlingar innehållade ordet Non-financial.
1. Essays on the non-financial determinants of corporate tax planning outcomes
Sammanfattning : This thesis consists of four empirical papers investigating corporate tax behavior in Sweden."CEO personal and corporate tax behavior consistency" explores whether and how CEO's personal tax preferences relate to corporate tax avoidance outcomes. LÄS MER
2. Indicators in Action : Development, Use and Consequences
Sammanfattning : The increased attention to performance measurements is evident in both private and public sector organizations and among both academics and practitioners. Although there is a strong belief in the possibilities of using measurements for managing organizations, both academics and practitioners have questioned measurements potential. LÄS MER
3. Valuation Relevance : The use of Information and Choice of Method in Equity Valuation
Sammanfattning : This thesis is concerned with exploring the equity market price discovery process, the translation and incorporation of new information into stock prices, by studying both what information is included in this process and which valuation methods are used to translate that information into a value.The overarching research question posed in this thesis is: How is equity valued? The overarching question is broad and has been divided into the following sub questions:What valuation methods do companies use when valuing takeover targets?What valuation methods do sell-side analysts use when valuing equity?What factors explain the variation in the use of valuation methods by sell-side analysts?To what extent do sell-side analysts utilize non-financial information in their reports?These questions are addressed in four separate essays. LÄS MER
4. Creating New Attention in Management Control
Sammanfattning : The need to focus and economize on scarce attention is increasingly being acknowledged within management accounting and control literature. The aim of this study is to investigate how practitioners go about creating new concepts and measurements to induce attention towards new issues and as-pects of strategic importance for the organization. LÄS MER
5. Svenska småföretags användning av reserveringar för resultatutjämning och intern finansiering
Sammanfattning : Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. LÄS MER