Sökning: "financial reporting"

Visar resultat 21 - 25 av 68 avhandlingar innehållade orden financial reporting.

1. 21. Valuation and Performance Reporting in Property Companies Accouding to IFRS

   Författare :Bo Nordlund; Hans Lind; Rolf Rundfelt; KTH; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Civil engineering and architecture; Samhällsbyggnadsteknik och arkitektur;

   Sammanfattning : Applying a historical cost accounting (HCA) concept in property companies led on many occasions to a situation where everyone knew that the figures in balance sheets and income statements were wrong from a market perspective, but the analysts knew how the figures had arisen. Applying a fair value accounting (FVA) concept has led to a situation, on many occasions, where almost everyone believes that the figures in balance sheets and income statements accurately and fairly reflect reality, whereas few have sufficient knowledge how these figures have arisen. LÄS MER

3. 22. Corporate Disclosures Regulations : Social Solution or a Problem?

   Författare :Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey;

   Sammanfattning : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). LÄS MER

4. 23. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

   Författare :Giulia Giunti; Stefan Sundgren; Tobias Svanström; Walter Schuster; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

   Sammanfattning : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. LÄS MER

5. 24. Contextualising Constructions of Corporate Social Responsibility : Social Embeddedness in Discourse and Institutional Contexts

   Författare :Brita Backlund Rambaree; Barbara Hobson; Charlotta Stern; Dima Jamali; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; corporate social responsibility; CSR; institutional theory; Foucault; context; embeddedness; institutions; new institutionalism; institutional complementarity; discursive institutionalism; institutional work; responsible investment; SRI; social constructionism; discourse; power; qualitative content analysis; self-reporting; abductive approach; interpretative repertoires; Sociology; sociologi;

   Sammanfattning : ‘Corporate social responsibility’ (CSR) and ‘socially responsible investment’ (SRI) have become predominant frameworks connecting business to society that have spread across the globe. They comprise a shared set of ideas and practices, such as those promoted in global reporting standards and by international organisations such as the UN Global Compact. LÄS MER

7. 25. Entreprenörers delaktighet i att producera redovisning

   Författare :Marita Blomkvist; Olov Olson; Bertil Gandemo; Högskolan i Halmstad; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Financial accounting; annual report; entrepreneurs; construct; extern rapportering; årsredovisning; entreprenörer; producera; Business studies; Företagsekonomi;

   Sammanfattning : Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is almost non-existent. LÄS MER