Sökning: "Financial accounting"

Visar resultat 21 - 25 av 109 avhandlingar innehållade orden Financial accounting.

1. 21. Essays on Disclosure Practices in Sweden - Causes and Effects

   Författare :Anders H Adrem; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Earnings Forecasts; Financial Analysts; Annual Report; Strategy; Voluntary Disclosure; Accounting; Investor Relations; Redovisning;

   Sammanfattning : This doctoral thesis examines the causes and effects of corporate disclosure practices. The thesis consists of four independent but related essays that collectively make up a country study for Sweden. LÄS MER

3. 22. National Adoption of International Financial Reporting Standards : The case of China

   Författare :Maria Bengtsson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; Adoption; National; Policy; Accounting;

   Sammanfattning : In the past few decades, there has been a global trend of international harmonization of accounting standards, with many countries having either partially or completely replaced their national accounting standards with the International Financial Reporting Standards (IFRS). The intended goal is to remove the barriers that hinder investors when comparing accounting information of companies from different nations, while simultaneously reducing the transaction costs for firms. LÄS MER

4. 23. Disability pension. Epidemiological and financial aspects

   Författare :Nils-Ove Månsson; Malmö Institutionen för kliniska vetenskaper; []
   Nyckelord :MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; socioeconomic status; screening; risk factor; participation; occupation; obesity; health screening; financial costs; early retirement; disability pension; diagnoses; Alcohol; body mass index; teetotalism; underweight; Social medicine; Socialmedicin; samhällsmedicin;

   Sammanfattning : During the last decades, the incidence of disability pension in Sweden has increased continuously and it peaked in 1993 at approximately 62,000 new pensions. Early retirement due to occupational disability often constitutes a problem for the society as well as for the individual. LÄS MER

5. 24. Bridging the GAAP? : IFRS in accounting practice

   Författare :Berit Hartmann; Jan Mouritsen; Robert Picard; Andrea Mennicken; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. LÄS MER

7. 25. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality

   Författare :Emmeli Runesson; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based standards; judgment; IFRS; international financial reporting; accounting quality; value relevance;

   Sammanfattning : .... LÄS MER