Sökning: "Financial accounting"

Visar resultat 1 - 5 av 94 avhandlingar innehållade orden Financial accounting.

  1. 1. Essays of Financial Performance and Capital Structure

    Författare :Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

    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

  2. 2. Accounting and Stockmarkets

    Författare :Jan Marton; Göteborgs universitet; Göteborgs universitet; Gothenburg University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; accounting diversity; financial analyst; Swedish accounting; accounting harmonization; stock market;

    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. 3. 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 :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; Business Administration; företagsekonomi;

    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. 4. Den visuella bilden av organisationen : Perspektiv på visualitet i accounting

    Författare :Emelie Havemo; Alf Westelius; Carl-Johan Petri; Johan Alvehus; Linköpings universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; visuality; accounting; semiotics; visual management; financial reporting; visualisation; visualitet; redovisning; ekonomistyrning; semiotik; visual management; finansiell rapportering; visualisering; Economic Information Systems; Ekonomiska informationssystem;

    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

  5. 5. Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers

    Författare :Charlotta Bay; Bino Catasús; Gustav Johed; Yves Gendron; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; constitutive role; interpretation; accounting framer; private sphere; identification design practices; representation; social construction; Business Studies; Företagsekonomi;

    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