Sökning: "accrual accounting"

Hittade 3 avhandlingar innehållade orden accrual accounting.

  1. 1. Artificiell styrning av resultat – Om ekonomi, politik och tjänstemän

    Författare :Pierre Donatella; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accrual accounting; artificial earnings management; big bath; income smoothing; public sector accounting;

    Sammanfattning : The subject of this thesis is artificial earnings management in municipalities. Its occurrence is linked to the premise that politicians act in a political market and therefore have incentives to affect the picture of the municipality’s finances presented to presumptive voters and other stakeholders. LÄS MER

  3. 2. Accounting and auditing in municipal organisations – Four papers on accounting compliance and audit costs

    Författare :Mattias Haraldsson; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting Transparency Accountability Compliance Auditing Public Sector;

    Sammanfattning : This thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal organisations, consisting of four papers. Three of the papers explore factors that explain accounting compliance concerning financial reporting and revenue recognition in Swedish municipal water, sewerage and solid waste management organisations. LÄS MER

  4. 3. Audit regulation and auditor disclosures: Essays on the consequences of ISA 701

    Författare :Seyed Mahmoud Hosseinniakani; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit regulation; auditor disclosures; key audit matters; ISA 701; audit quality; capital market; management disclosures; earnings management;

    Sammanfattning : Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction of International Standards on Auditing (ISAs), which aim to enhance transparency and the value of information presented in the audit report. LÄS MER