Sökning: "accounting quality"

Visar resultat 1 - 5 av 110 avhandlingar innehållade orden accounting quality.

  1. 1. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards

    Författare :Emmeli Runesson; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting quality; Judgment; Disclosures; Principles-based Accounting; Employee Benefits; Credit losses;

    Sammanfattning : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. LÄS MER

  3. 2. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality

    Författare :Emmeli Runesson; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based standards; judgment; IFRS; international financial reporting; accounting quality; value relevance;

    Sammanfattning : .... LÄS MER

  4. 3. Essays on behavioral determinants of earnings quality

    Författare :Savvas Papadopoulos; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsledare; Redovisning; Accounting; Executives;

    Sammanfattning : The neoclassical economic view of the firm - upon which most of the empirical financial accounting research is based - assumes that managers are rational wealth optimizers. Therefore, managers are considered homogeneous and selfless inputs into the production process, and this implies that different managers are perfect substitutes for one another. LÄS MER

  5. 4. Accounting for cooperation : case study of swedish vertical supply relationships

    Författare :Zita Ambrutyte; Linköpings universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

    Sammanfattning : During the last decades a combination of business trends has caused companies to rely increasingly on relationships with other firms. Despite the popularity of inter-organizational relationships, evidence shows that many inter-organizational relationships fall short of meeting the expectations of their participants or fall for other reasons. LÄS MER

  7. 5. Accounting, Professions, and Performativity: Exploring the limits of accountingisation in professional organisations

    Författare :Cemil Eren Firtin; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accountingisation; professionalisation; calculative practices; performativity; accounting;

    Sammanfattning : This thesis explores the practice of calculations and their consequences in different professional contexts. Specifically, it aims to extend the discussion on the relationship between accounting and public sector professionals by elaborating on the concept of accountingisation using a performative approach. LÄS MER