Sökning: "Financial accounting"
Visar resultat 6 - 10 av 108 avhandlingar innehållade orden Financial accounting.
6. Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers
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
7. Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA
Sammanfattning : Every conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. LÄS MER
8. The theory of Homo comperiens, the firm’s market price, and the implication for a firm’s profitability
Sammanfattning : This thesis proposes a theory of inefficient markets that uses limited rational choice as a central trait and I call it the theory of Homo comperiens. The theory limits the alternatives and states that the subjects are aware of and only allow them to have rational preference relations on the limited action set and state set, i.e. LÄS MER
9. Group Accounting Across Borders
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
10. Redovisningsinformation för bedömning av små och medelstora företags kreditvärdighet
Sammanfattning : This thesis deals with financial accounting information useful for creditors assessing SME creditworthiness. The literature describes financial accounting as a multi-paradigm science having several theoretical schools. LÄS MER