Sökning: "Annika Yström"
Hittade 2 avhandlingar innehållade orden Annika Yström.
1. Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information
Sammanfattning : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. LÄS MER
2. The role of financial reporting : Perspectives of different actors within the reporting environment of entrepreneurial SMEs
Sammanfattning : In this thesis, the role of entrepreneurial SMEs’ financial reporting is inquired into by posing questions about purposes of use and information needs of users, with the aim of increasing our understanding of what overall objective/s financial reporting can fulfill with respect to this group of entities. The study departs from an interpretivist view and follows a qualitative research strategy with empirical data collected through semi-structured interviews and document studies. LÄS MER