Sökning: "business association"

Visar resultat 11 - 15 av 121 avhandlingar innehållade orden business association.

  1. 11. Auditors’ Constitution of Performance : a study on the duality of performance in the auditing profession

    Författare :Cristoffer Lokatt; Matti Skoog; Mikael Holmgren Caicedo; Crawford Spence; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; auditors; performance; performance management; control; structure; agency; institutional logics; profession; accountability; företagsekonomi; Business Administration;

    Sammanfattning : For decades, the auditing profession has been under scrutiny, due in part to its close association with a business rationale. This has led to some to call for de-professionalization, where accountability, control, and commerce would threaten auditing’s autonomy. LÄS MER

  3. 12. The Art of Discretion : Essays on Earnings Management, Governance, and Capital Structure

    Författare :Amir Kheirollah; Lars Nordén; Michael Graham; Minna Martikainen-Peltola; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; earnings management; accruals modelling; corporate governance; industry regulation; capital structure; bounded rationality; substitution effect; complement effect; företagsekonomi; Business Administration;

    Sammanfattning : This dissertation is a compilation of three articles on earnings management, governance and capital structure. In addition to these three articles, the introductory chapter establishes the link between these articles and summarizes them.Article I investigates the joint effect of governance mechanisms on earnings management. LÄS MER

  4. 13. Revision och rådgivning : Efterfrågan, kvalitet och oberoende

    Författare :Tobias Svanström; Stefan Sundgren; Håkan Boter; Aasmund Eilifsen; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; advisory services; non audit services; audit quality; auditor independence; SME; revisionskvalitet; revisorns oberoende; små och medelstora företag; revision; rådgivning; efterfrågan på revision; efterfrågan på rådgivning; Business studies; Företagsekonomi;

    Sammanfattning : Auditing is common in many organizations and a legal requirement for all limited liability companies in Sweden (ABL 9:1). In directives from the government it is clearly stated that small firms will be exempted from the statutory audit requirement. LÄS MER

  5. 14. Essays on Insider Trading and Initial Public Offerings

    Författare :Abu Chowdhury; Jarkko Peltomäki; Tor Brunzell; Mika Vaihekoski; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Insider trading; Discretionary accruals; Information asymmetry; Opportunistic trades; Contrarian beliefs; Superior information; Monday IPOs; Underwriters; Institutional holdings; Delisting; Distance to default; företagsekonomi; Business Administration;

    Sammanfattning :    This thesis consists of four self-standing articles on insider trading, initial public offerings and delisting of corporate firms.   The first paper in this thesis investigates whether insiders, in an asymmetric information environment, manipulate the earnings of a firm to influence investors’ perceptions of firm value in order to benefit from their trades. LÄS MER

  7. 15. 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