Sökning: "accounting choice"

Visar resultat 1 - 5 av 39 avhandlingar innehållade orden accounting choice.

  1. 1. Accounting and Stockmarkets

    Detta är en avhandling från Göteborg : Bokförlaget BAS

    Författare :Jan Marton; Göteborgs universitet.; Gothenburg University.; [1998]
    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

  2. 2. Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA

    Detta är en avhandling från Lund University Press

    Författare :Sven-Arne Nilsson; Lund University.; Lunds universitet.; [1998]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting standard-setting; Organization expenses; Intangible assets; Goodwill; Financial accounting; Accounting; Redovisning;

    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

  3. 3. Accounting, Stock Markets and Everyday Life

    Detta är en avhandling från Uppsala : Företagsekonomiska institutionen

    Författare :Gustav Johed; Uppsala universitet.; [2007]
    Nyckelord :Business studies; Accounting; Actor Network Theory; Annual General Meetings; Private Investors; Sociology of Translation; Företagsekonomi;

    Sammanfattning : The backdrop of this dissertation is one ubiquitous element of everyday life: the stock market. Traditionally, accounting and stock markets are logically coordinate entities and this thesis analyzes how accounting supports private investors in their role as shareholders – as investors in shares and owners of companies. LÄS MER

  4. 4. The theory of Homo comperiens, the firm’s market price, and the implication for a firm’s profitability

    Detta är en avhandling från Uppsala : Företagsekonomiska institutionen

    Författare :Joachim Landström; Uppsala universitet.; [2007]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Homo Comperiens; Inefficient Markets; Efficient Markets; Arbitrage; No-Arbitrage; Market Price; Market Value; Intrinsic Value; Residual Income; Residual Earnings; Company Valuation; Firm Valuation; Valuation; Accounting; Financial Accounting; Financial Analysis; Residual Rate-of-Return; Residual Rates-of-Returns; SOCIAL SCIENCES Business and economics Business studies; SAMHÄLLSVETENSKAP Ekonomi Företagsekonomi;

    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

  5. 5. Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i europeiska rederier

    Detta är en avhandling från Göteborg : University of Gothenburg

    Författare :Anna Karin Pettersson; Göteborgs universitet.; Gothenburg University.; [2015]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting choice; accounting parctice; consistent application; disclosure pratice; harmonization; IFRS; impairment; Shipping industry;

    Sammanfattning : International Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot be assumed that the harmonization of accounting standards will result in consistent application in practice. LÄS MER