Avancerad sökning

Visar resultat 1 - 5 av 60 avhandlingar som matchar ovanstående sökkriterier.

1. 1. Institutional Logics and Accounting Professionals : The case of K2 and K3

   Författare :Karin Seger; Hans Englund; Magnus Frostenson; Roland Almqvist; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Institutional logics; multiple logics; co-existing logics; accounting professionals; accounting firms; small companies; small limited companies; the K-project; K2; K3;

   Sammanfattning : Accounting firms have long been considered a ‘black box’ in the literature, but over the last two decades or so, a growing body of literature has emerged which points to how the accounting profession may be seen as a profession in transformation, one in which the underlying logic of their work has gone from emphasizing professional values to one in which commercial values constitute the main rules of the game.This thesis draws upon and add to this literature as it directs attention to how co-existing and potentially conflicting institutional logics enable and constrain accounting professionals, in practice and over time. 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. Firms and Labor Markets : Essays in Development Economics

   Författare :Francesco Loiacono; Jakob Svensson; Andreas Madestam; Tessa Bold; Simon Quinn; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Firms; Labor Markets; Refugees; Social Cohesion; Corruption; Public Procurement; Gender; Credit Markets; RCT; Economics; nationalekonomi;

   Sammanfattning : Matching with the Right Attitude: the Effect of Matching Firms with Refugee WorkersWe study the effect of contact in the workplace on firms' willingness to hire refugees and ultimately on refugees' labor market integration. We run an experiment in Uganda, where treated firms provide an internship of one week to a skilled refugee worker. LÄS MER

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

   Författare :Joachim Landström; Jan-Erik Gröjer; Dag Smith; Frøystein Gjesdal; Uppsala universitet; []
   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; Business studies; 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

7. 5. Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance

   Författare :Yuliya Ponomareva; Sven-Olof Yrjö Collin; Ruth Aguilera; Linnéuniversitetet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Managerial discretion; board of directors; agency theory; delegation; control; transition economy; Sweden; Ekonomistyrning; Ekonomistyrning;

   Sammanfattning : This dissertation addresses the question of effective delegation, exploring it through the concept of managerial discretion (i.e., a latitude of managerial actions, which lie in the zone of shareholders’ acceptance). LÄS MER