Sökning: "Financial accounting"
Visar resultat 1 - 5 av 94 avhandlingar innehållade orden Financial accounting.
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
Sammanfattning : The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete knowledge of the effects on stock market actors of this recent development. LÄS MER
3. 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
Sammanfattning : Organisations play a crucial role as actors that shape material action and societal discourse; therefore, it is important to understand the ways in which they gain legitimacy and how they shape society. The power of accounting representations to construct the accounting object – the organisation – is therefore a key concern in the accounting literature. LÄS MER
Sammanfattning : The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. LÄS MER