Sökning: "financial reporting"

Visar resultat 16 - 20 av 68 avhandlingar innehållade orden financial reporting.

  1. 16. Implementation of IFRS reporting in Sweden : an interview study

    Författare :Simon Lundh; Arne Fagerström; Lars Lindkvist; Lars Hassel; Department of Management and Engineering Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business Studies; Företagsekonomi;

    Sammanfattning : In 2002 EU decided to require all listed companies in the European Union to prepare group accounts in accordance with IFRS for accounting periods starting on or a er 1 January 2005. e overall aim of this study is to explore public companies’ implementation of IFRS. LÄS MER

  3. 17. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality

    Författare :Emmeli Runesson; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based standards; judgment; IFRS; international financial reporting; accounting quality; value relevance;

    Sammanfattning : .... LÄS MER

  4. 18. Financial Reporting and Corporate Governance: Essays on the contracting role of accounting and the effects of monitoring mechanisms

    Författare :Niuosha Samani; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; monitoring; compensation; contracts; accounting performance; earnings quality; ownership structure; board of directors; governance regulations;

    Sammanfattning : .... LÄS MER

  5. 19. The evolution of the Swedish auditor's report

    Författare :Katharina Rahnert; Sven Siverbo; Peter Öhman; Bino Catasús; Karlstads universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; audit reporting; auditing history; auditing profession; audit expectation gap; Business Administration; Företagsekonomi;

    Sammanfattning : The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. LÄS MER

  7. 20. Essays on the market valuation implications of mandatory corporate reporting

    Författare :Diogenis Baboukardos; Gunnar Rimmel; Andreas Stephan; Yannis Tsalavoukas; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation. LÄS MER