Sökning: "financial reporting"

Visar resultat 6 - 10 av 68 avhandlingar innehållade orden financial reporting.

  1. 6. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards

    Författare :Emmeli Runesson; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting quality; Judgment; Disclosures; Principles-based Accounting; Employee Benefits; Credit losses;

    Sammanfattning : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. LÄS MER

  2. 7. The financial performance : a study of how financial numbers become meaningful

    Författare :Per Åhblom; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : This book is about the question of how financial numbers become meaningful. This is one of the most central questions for companies and organisations active on capital markets around the globe because the understanding of these numbers is the basis for capital-allocation decisions that can both make or break the real economy. LÄS MER

  3. 8. Aktiemarknadsbolagets informationsgivning : särskilt om amerikansk och svensk reglering av selektiv information på sekundärmarknaden för värdepapper

    Författare :Elif Härkönen; Göteborgs universitet Handelshögskolan Juridiska institutionen Department of Law; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; disclosures; publicly listed corporations; publicly traded corporations; ad hoc disclosures; financial reporting; damages; pure economic loss; Swedish law; American law; U.S. law; comparative law; comparative method; securities; selective disclosures; due diligence; insider trading; securities law; tort law; IFRS; US GAAP; tender offers;

    Sammanfattning : In my dissertation I examine the disclosure obligations of publicly listed corporations on the securities markets. I adress these issues within both the American and Swedish legal contexts. LÄS MER

  4. 9. Aktiemarknadsbolagets informationsgivning - särskilt om amerikansk och svensk reglering av selektiv information på sekundärmarknaden för värdepapper : Disclosures by publicly listed corporations - with particular reference to American and Swedish regulations of selective disclosures on the secondary market for securities

    Författare :Elif Härkönen; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; disclosures; publicly listed corporations; publicly traded corporations; ad hoc disclosures; financial reporting; damages; pure economic loss; Swedish law; American law; U.S. law; comparative law; comparative method; securities; selective disclosures; due diligence; insider trading; securities law; tort law; IFRS; US GAAP; tender offers;

    Sammanfattning : In my dissertation I examine the disclosure obligations of publicly listed corporations on the securities markets. I adress these issues within both the American and Swedish legal contexts. LÄS MER

  5. 10. Den visuella bilden av organisationen : Perspektiv på visualitet i accounting

    Författare :Emelie Havemo; Alf Westelius; Carl-Johan Petri; Johan Alvehus; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; visuality; accounting; semiotics; visual management; financial reporting; visualisation; visualitet; redovisning; ekonomistyrning; semiotik; visual management; finansiell rapportering; visualisering; Economic Information Systems; Ekonomiska informationssystem;

    Sammanfattning : Organisations play a crucial role as actors that shape material action and societal discourse; therefore, it is important to understand the ways in which they gain legitimacy and how they shape society. The power of accounting representations to construct the accounting object – the organisation – is therefore a key concern in the accounting literature. LÄS MER