Sökning: "accounting conservatism"

Hittade 3 avhandlingar innehållade orden accounting conservatism.

1. 1. On the Importance of Accounting Information for Stock Market Efficiency

   Författare :Jiri Novak; Jan-Erik Gröjer; Mattias Hamberg; Mats Åkerblom; Colin Clubb; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; accounting; capital makets; efficiency; momentum; liquidity; accounting conservatism; transitory earnings; IFRS; goodwill; Sweden; Företagsekonomi; Business studies; Företagsekonomi;

   Sammanfattning : This thesis contributes to the discussion on the importance of accounting information for stock market efficiency. As any analysis of market efficiency depends on the use of adequate risk proxies, the thesis first investigates the ability of commonly used risk factors to explain the cross-sectional variation of Swedish stock returns. LÄS MER

3. 2. Intergroup Relations : When is My Group More Important than Yours?

   Författare :Luisa Batalha; Bo Ekehammar; Henry Montgomery; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Attitude ambivalence; intergroup bias; ingroup favouritism; outgroup favouritism; ethnic prejudice; social identity; social dominance orientation; system justification; conservatism; sexism; prejudice; Psychology; Psykologi;

   Sammanfattning : Intergroup relations are characterised by favourable and unfavourable biases. Towards one’s own group these biases are mostly favourable – ingroup favouritism. Research has, however, shown that outgroup favouritism, that is, the preference for a group to which the person does not belong, also permeates intergroup relations. LÄS MER

4. 3. Ekonomisk styrning för förändring : en studie av ekonomiska styrinitiativ i hälso- och sjukvården

   Författare :Tomas Blomquist; Johann Packendorff; Rolf A. Lundin; Anders Söderholm; Lars Lindkvist; Torbjörn Stjernberg; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Management accounting and control; organisational change; management control initiatives; health care; organising processes; projectification; space; time; actor categories;

   Sammanfattning : Since the end of the 1980’s  Swedish county council managers has been preoccupied with planning and implementing organisational change in order to alleviate the financial problems and to create more efficient production systems. Many of these efforts to change have implied changing the systems for management accounting and control, changes that have been inspired both by market-oriented ideologies and by the governance principles of large corporations in the private sector. LÄS MER