Sökning: "financial reporting"

Visar resultat 11 - 15 av 68 avhandlingar innehållade orden financial reporting.

1. 11. 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. 12. National Adoption of International Financial Reporting Standards : The case of China

   Författare :Maria Bengtsson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; Adoption; National; Policy; Accounting;

   Sammanfattning : In the past few decades, there has been a global trend of international harmonization of accounting standards, with many countries having either partially or completely replaced their national accounting standards with the International Financial Reporting Standards (IFRS). The intended goal is to remove the barriers that hinder investors when comparing accounting information of companies from different nations, while simultaneously reducing the transaction costs for firms. LÄS MER

4. 13. Internet corporate reporting disclosure and transparency

   Författare :Saeid Homayoun; Gary M. Cunningham; Luleå tekniska universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Redovisning och styrning; Accounting and Control;

   Sammanfattning : The recent wave of well-publicized global corporate accounting scandals has highlighted the importance of the enhanced adoption of Internet technology and hence the increased transparency resulting from the enhanced disclosure of firm information. The objective of this study is to explore and identify Internet corporate reporting (ICR) disclosure in a context of publically listed firms. LÄS MER

5. 14. The adoption and implementation of International Financial Reporting Standards (IFRS) in Rwanda

   Författare :Jean Bosco Shema; Gunnar Rimmel; Jill F. Atkins; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : Accounting has played a significant role in globalization through instruments like the International Accounting Standard Board (IASB), the International Federation of Accountants (IFAC) and the International Financial Reporting Standards (IFRS) which have harmonized global business practices. With the spread of globalization, the persistence of local realities has become a global issue. LÄS MER

7. 15. Implementering av redovisning som styrmetod : Om hållbarhetsredovisningens effekter i statligt ägda företag

   Författare :Christer Westermark; Bino Catasús; Gustaf Kastberg; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; implementation; organizations; sustainable development; sustainability reporting; Global Reporting Initiative; stately owned enterprises; stakeholder; what gets measured gets managed; företagsekonomi; Business Administration;

   Sammanfattning : How can organizations, enterprises and states move from words to action? One opinion argues that this process is possible to direct via technologies, while an other argues that there is too much organizational resistance. Even if technologies, such as accounting information, are introduced it cannot be taken for granted that the decisions are implemented. LÄS MER