Sökning: "Accounting regulation"

Visar resultat 1 - 5 av 43 avhandlingar innehållade orden Accounting regulation.

1. 1. Group Accounting Across Borders

   Författare :Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

   Sammanfattning : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. LÄS MER

3. 2. 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

4. 3. Kommunal redovisning : En rättsvetenskaplig studie

   Författare :Per-Ola Wiklander; Stefan Olsson; Eleonor Kristoffersson; Mats Höglund; Jan Bjuvberg; Karlstads universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; local government accounting; local government accounting act; legal polycentricity; standard-setting; the council for municipal accounting; god redovisningssed; kommunal redovisning; normgivande organ; kompletterande normgivning; rättslig polycentri; RKR; kommunal årsredovisning; Rättsvetenskap; Law;

   Sammanfattning : Swedish municipalities are obliged to continually and annually account and disclose information in certain accounting reports. The accounting obligation for municipalities is set forth in the Swedish Local Government Act. Since the year 1998 there is also a Local Government Accounting Act (LGAA) in place. LÄS MER

5. 4. On Institutional Demands in Banking and the Exchange of Hard and Soft Accounting Information

   Författare :Magnus Norberg; Fredrik Nilsson; Linda Wedlin; Mikael Wendschlag; Katarina Kaarbøe; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Banking; Institutional demands; Regulatory initiatives; Exchange; Accounting information; Hard information; Soft information; Financial regulation; KRITA; MiFID II; Financial robo-advising; Transactions; Relationship; Firms; Digitalisation; Tension; Business Studies; Företagsekonomi;

   Sammanfattning : The overarching purpose of the thesis is to explore how institutional demands influence banks, which has been a core issue in banking research. This has become even more critical since the financial crisis of 2007–2009. LÄS MER

7. 5. Normer och reformer. Den landskommunala och stadskommunala budgetens och redovisningens historia 1862-1968

   Författare :Glenn Fihn; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting; accounts; bookkeeping; budget; norms municipalities; institutions; expansion reforms;

   Sammanfattning : At the center of this study is the development of norms for the Swedish municipal budget and accounting in its historic context. By historic context, we refer here to the aspects of the course of history, which concern municipal expansion and institutional change. LÄS MER