Sökning: "The use of accounting information"
Visar resultat 1 - 5 av 111 avhandlingar innehållade orden The use of accounting information.
1. Essays of Financial Performance and Capital Structure
Sammanfattning : 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. LÄS MER
2. The Pursuit of Relevance : Studies on the Relationships between Accounting and Users
Sammanfattning : 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. LÄS MER
3. Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)
Sammanfattning : 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. LÄS MER
4. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user
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. Framgångsrika entreprenörers användning av redovisningsinformation : Successful entrepreneurs' use of accounting information
Sammanfattning : Even if accounting has come to play one or more significant roles in different or- ganisational context, there are still situations where we know little about the role of accounting. One of these is the entrepreneurial context. LÄS MER