Sökning: "financial reporting"
Visar resultat 1 - 5 av 82 avhandlingar innehållade orden financial reporting.
1. Financial reporting in entrepreneurial SMEs in search of significant areas of financial reporting informationDetta är en avhandling från Jönköping : Jönköping International Business School
Sammanfattning : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. LÄS MER
- Detta är en avhandling från Uppsala
Sammanfattning : This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. LÄS MER
3. The Quirky Character Camouflaged in the Conceptual Framework A study of the financial statement userDetta är en avhandling från Stockholm, Sweden : Stockholm Business School, Stockholm University
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
4. The role of financial reporting Perspectives of different actors within the reporting environment of entrepreneurial SMEsDetta är en avhandling från Jönköping : Jönköping University, Jönköping International Business School
Sammanfattning : In this thesis, the role of entrepreneurial SMEs’ financial reporting is inquired into by posing questions about purposes of use and information needs of users, with the aim of increasing our understanding of what overall objective/s financial reporting can fulfill with respect to this group of entities. The study departs from an interpretivist view and follows a qualitative research strategy with empirical data collected through semi-structured interviews and document studies. LÄS MER
- Detta är en avhandling från Uppsala : Företagsekonomiska institutionen
Sammanfattning : This thesis deals with financial accounting information useful for creditors assessing SME creditworthiness. The literature describes financial accounting as a multi-paradigm science having several theoretical schools. LÄS MER