Sökning: "annual reporting practice"

Visar resultat 1 - 5 av 7 avhandlingar innehållade orden annual reporting practice.

1. 1. Utveckling av miljöredovisning i svenska börsbolag : praxis, begrepp, orsaker

   Författare :Fredrik Ljungdahl; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting change; Voluntary disclosure; Environmental reporting; Environmental liabilities; Accounting; Redovisning;

   Sammanfattning : Before 1990 environmental reporting in Sweden was a marginal and unsystematic activity undertaken by a small number of large companies in high-profile industries. The 1990's have witnessed a dramatic increase in environmental reporting practice, and today a large number of companies in almost all industries annually report considerable amounts of environmental information. LÄS MER

3. 2. Human Resource Disclosures

   Författare :Gunnar Rimmel; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; human resource disclousures; voluntary disclousure; human resourses; accounting; annual reporting practice; disclousure scoreboard; comparative analysis;

   Sammanfattning : Although several corporations proclaim their employees as being thecorporation's most valuable resource, only a few corporations have utilised models and concepts of measuring human resources in their corporate annualreports. In the ongoing academic debate, human resource disclosures are often described and thought of as problematic due to the limited understanding of such information. LÄS MER

4. 3. Tillämpning av redovisningsnormer

   Författare :Pernilla Lundqvist; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; conception; consistent; application; contingent liability; de jure harmonization; de facto harmonization; IFRS; provisions; phenomenography;

   Sammanfattning : Harmonization of financial reporting standards is a goal shared by many countries around the world, with the aim of making companies’ financial information comparable. The view is that comparability between companies’ financial reports will result in greater transparency and more efficient capital markets and will improve the quality of the financial reports. LÄS MER

5. 4. Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i europeiska rederier

   Författare :Anna Karin Pettersson; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting choice; accounting parctice; consistent application; disclosure pratice; harmonization; IFRS; impairment; Shipping industry;

   Sammanfattning : International Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot be assumed that the harmonization of accounting standards will result in consistent application in practice. LÄS MER

7. 5. Normer och praxis : tre ideella föreningar och deras redovisning

   Författare :Agneta Gustafson; Thomas Polesie; Jonas Gerdin; Filip Wijkström; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Financial accounting; non-profit sector; Institutional theory; Resource Dependence Theory; Extern redovisning; ideell sektor; Institutionell teori; Resource Dependence theory; Business studies; Företagsekonomi; Företagsekonomi; Business Studies; Private; noon-profit organizations; accounting; accounting theory; accounting norms; accounting practices; institutional theory; isomorphism; resources; resource dependence theory.;

   Sammanfattning : The focus of this study is the accounting of private non-profit organizations. Accounting is understood as a situated practice under specific conditions prevailing in different types of private non-profits. First, a pilot study of the financial reports of 39 Swedish non-profit organizations was undertaken. LÄS MER