Sökning: "capital budgeting"

Visar resultat 1 - 5 av 9 avhandlingar innehållade orden capital budgeting.

  1. 1. Investeringar i kommunal infrastruktur: Förutsättningar för en målfokuserad investeringsverksamhet

    Författare :Jonas Fjertorp; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; local government; new political economy; classification; capital budgeting; capital investments;

    Sammanfattning : Capital assets in local infrastructure constitute an overbearing concern for society, with the generation of benefits for the population being its prime purpose. Nevertheless, the conditions for the capital investment activities within local governments are diffuse. LÄS MER

  3. 2. Puzzling out the choice of capital budgeting techniques : among high-growth small and medium sized firms

    Författare :Zahida Sarwary; Timurs Umans; Högskolan Kristianstad; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Capital budgeting techniques; decision making; strategic investments; theory-practice gap; practice-theory gap; SMEs; First North;

    Sammanfattning : The aim of this dissertation is to explore the drivers of practitioners’ choices of capital budgeting techniques(CBT). The mainstream literature suggests that sophisticated CBT (SCBT) will best guide organizations inevaluating important strategic investments. LÄS MER

  4. 3. Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice

    Författare :Fredrik Hartwig; Bino Catasús; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet; []
    Nyckelord :Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance; Business Studies; Företagsekonomi;

    Sammanfattning : This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. LÄS MER

  5. 4. Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice

    Författare :Fredrik Hartwig; Bino Catasus; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance;

    Sammanfattning : .... LÄS MER

  7. 5. Puzzling out the choice of capital budgeting techniques : Among high-growth small and medium sized firms

    Författare :Zahida Sarwary; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Capital budgeting techniques; decision making; strategic investments; Investment evaluation; theory-practice gap; practice-theory gap; SMEs; First North;

    Sammanfattning : The aim of this dissertation is to explore the drivers of practitioners’ choices of capital budgeting techniques (CBT). The mainstream literature suggests that sophisticated CBT (SCBT) will best guide organizations in evaluating important strategic investments. LÄS MER