Sökning: "non-financial"

Visar resultat 1 - 5 av 30 avhandlingar innehållade ordet non-financial.

1. 1. Essays on the non-financial determinants of corporate tax planning outcomes

   Författare :Milda Tylaite; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   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

3. 2. Indicators in Action : Development, Use and Consequences

   Författare :Sofi Ersson; Jan-Erik Gröjer; Cecilia Lindholm; Ulf Johanson; Uppsala universitet; []
   Nyckelord :Business studies; Performance measurements; non-financial; human resources; development; use; consequences; public sector; Företagsekonomi;

   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

4. 3. Valuation Relevance : The use of Information and Choice of Method in Equity Valuation

   Författare :Per Flöstrand; Jan Erik Gröjer; Bino Catasús; Per Nikolaj Bukh; Uppsala universitet; []
   Nyckelord :Business studies; valuation; non-financial; analysts; intellectual capital; disclosure; sell-side; Företagsekonomi;

   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

5. 4. Creating New Attention in Management Control

   Författare :Erik Bjurström; Jan Lindvall; Cecilia Lindholm; Hanno Roberts; Uppsala universitet; []
   Nyckelord :Business studies; Attention; Attention-directing; Attention-based view of the firm; Framing; Sensemaking; Practice; Practice theory; Knowledge Management; Management Control; Management Accounting; Performance Measurement; Performance Management; Non-financial; Human Resources; Intangible Assets; Employee Health; Företagsekonomi; Business Studies; företagsekonomi;

   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

7. 5. Svenska småföretags användning av reserveringar för resultatutjämning och intern finansiering

   Författare :Håkan A. Andersson; Lars G. Hassel; Kerstin Nilsson; Lars Lindbergh; Lars Fallan; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allowance rules; tax credits; sole proprietorships; income smoothing; internal financing; tax allocation reserve; cross-sectional studies; financial and non-financial variables; logistic regression model.; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

   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