Sökning: "Gunnar Rimmel"

Visar resultat 1 - 5 av 6 avhandlingar innehållade orden Gunnar Rimmel.

1. 1. Human Resource Disclosures

   Författare :Gunnar Rimmel; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; human resource disclousures; voluntary disclousure; human resourses; accounting; annual reporting practice; disclousure scoreboard; comparative analysis;

   Sammanfattning : Although several corporations proclaim their employees as being thecorporation's most valuable resource, only a few corporations have utilised models and concepts of measuring human resources in their corporate annualreports. In the ongoing academic debate, human resource disclosures are often described and thought of as problematic due to the limited understanding of such information. LÄS MER

3. 2. Essays on the market valuation implications of mandatory corporate reporting

   Författare :Diogenis Baboukardos; Gunnar Rimmel; Andreas Stephan; Yannis Tsalavoukas; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation. LÄS MER

4. 3. The Law BusinessmanTM : Five Essays on Legal Self-efficacy and Business Risk

   Författare :Fredrik Jörgensen; Bino Catasús; Gunnar Rimmel; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; legal self-efficacy; legal effectiveness; legal terminology; trade credit; institutional effectiveness; mechanisms of risk reduction; public order; private order; legal family; leverage; long term debt; legal efficiency; trade sanctions; debt maturity; creditor rights; corporate governance; Luhmann; Russia; Central and Eastern Europe; legal sociology; law and finance; law and economics; legal studies; legal consciousness; self-efficacy; rättssjälvtillit; rättseffektivitet; kreditrisk; handelskredit; sanktioner; institutionell effektivitet; redovisningssjälvtillit; riskreduceringsmekanismer offentliga och privata; rättsfamilj; handelssanktioner; långsiktiga skulder; kortsiktiga skulder; borgenärsrättitgheter; handelssanktioner; corporate governance; Luhmann; Ryssland; Central och Östeuropa; rättssociologi; rätt och finans; rättsekonomi; juridik; rättsmedvetandet; självtillit; företagsekonomi; Business Administration;

   Sammanfattning : The thesis challenges the notion of effectiveness of law as being based on the formal institutions of courts, law enforcement and written law. It argues that the best way to measure the effectiveness of law is the legal self-efficacy of laymen who are the end users of law.  It presents a new perspective on the effectiveness of law. LÄS MER

5. 4. Application of Principles-based Accounting Standards : the case of internally generated intangibles

   Författare :Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

   Sammanfattning : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. LÄS MER

7. 5. The adoption and implementation of International Financial Reporting Standards (IFRS) in Rwanda

   Författare :Jean Bosco Shema; Gunnar Rimmel; Jill F. Atkins; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : Accounting has played a significant role in globalization through instruments like the International Accounting Standard Board (IASB), the International Federation of Accountants (IFAC) and the International Financial Reporting Standards (IFRS) which have harmonized global business practices. With the spread of globalization, the persistence of local realities has become a global issue. LÄS MER