Sökning: "accounting"

Visar resultat 16 - 20 av 823 avhandlingar innehållade ordet accounting.

1. 16. 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. 17. Autonomous cloud resource provisioning : accounting, allocation, and performance control

   Författare :Ewnetu Bayuh Lakew; Erik Elmroth; Hiaohui (Helen) Gu; Umeå universitet; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; cloud computing; distributed infrastructure; monitoring; accounting; performance modeling; service differentiation; business data processing; administrativ databehandling;

   Sammanfattning : The emergence of large-scale Internet services coupled with the evolution of computing technologies such as distributed systems, parallel computing, utility computing, grid, and virtualization has fueled a movement toward a new resource provisioning paradigm called cloud computing. The main appeal of cloud computing lies in its ability to provide a shared pool of infinitely scalable computing resources for cloud services, which can be quickly provisioned and released on-demand with minimal effort. LÄS MER

4. 18. 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

5. 19. Roles of Accounting Information in Managerial Work

   Författare :Cecilia Gullberg; Jan Lindvall; Alf Westelius; Matti Skoog; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting information; Managerial work; Managers; Management Accounting Systems; Accounting information systems; Informational resources; Construction industry; Business Studies; Företagsekonomi;

   Sammanfattning : Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. LÄS MER

7. 20. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user

   Författare :Liesel Klemcke; Bino Catasús; Gustav Johed; Darlene Himick; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; företagsekonomi; Business Administration;

   Sammanfattning : Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. LÄS MER