Sökning: "Lars Hassel"

Visar resultat 1 - 5 av 11 avhandlingar innehållade orden Lars Hassel.

  1. 1. Svenska småföretags användning av reserveringar för resultatutjämning och intern finansiering

    Författare :Håkan A. Andersson; Lars G. Hassel; Kerstin Nilsson; Lars Lindbergh; Lars Fallan; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allowance rules; tax credits; sole proprietorships; income smoothing; internal financing; tax allocation reserve; cross-sectional studies; financial and non-financial variables; logistic regression model.; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

    Sammanfattning : Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. LÄS MER

  3. 2. Essays of Financial Performance and Capital Structure

    Författare :Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
    Nyckelord :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

  4. 3. Implementation of IFRS reporting in Sweden : an interview study

    Författare :Simon Lundh; Arne Fagerström; Lars Lindkvist; Lars Hassel; Department of Management and Engineering Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business Studies; Företagsekonomi;

    Sammanfattning : In 2002 EU decided to require all listed companies in the European Union to prepare group accounts in accordance with IFRS for accounting periods starting on or a er 1 January 2005. e overall aim of this study is to explore public companies’ implementation of IFRS. LÄS MER

  5. 4. Group Accounting Across Borders

    Författare :Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

    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

  7. 5. Ekonomisystems utformning inom produktionsavdelningar – en tvärsnittsstudie

    Författare :Jonas Gerdin; Lars G Hassel; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi; Business studies; Företagsekonomi; Business Studies; företagsekonomi;

    Sammanfattning : This thesis reports the results of a contingency study designed to examine whether differences in management accounting system (MAS) designs in manufacturing departments are systematically related to differences in departmental technology and organizational design. Empirical data was collected by means of a questionnaire survey addressed to 160 production managers. LÄS MER