Sökning: "financial statements"

Visar resultat 1 - 5 av 34 avhandlingar innehållade orden financial statements.

1. 1. Essays of Financial Performance and Capital Structure

   Författare :Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

   Sammanfattning : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. LÄS MER

3. 2. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user

   Författare :Liesel Klemcke; Bino Catasús; Gustav Johed; Darlene Himick; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; företagsekonomi; Business Administration;

   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. 3. What do you expect? : individual investors' subjective expectations, information usage, and social interactions in financial decision-making

   Författare :Oscar Stålnacke; Jörgen Hellström; Rickard Olsson; Anders Anderson; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Behavioral finance; Beliefs; Confidence; Expectations; Financial information; Financial risk-taking; Household finance; Individual investors; Panel data; Portfolio choice; Portfolio return; Return; Risk; Social interaction; Sophistication; Stock market; Subjective probability; Survey research; företagsekonomi; Business Studies;

   Sammanfattning : This thesis consists of an introductory part and four self-contained papers related to individual investors’ subjective expectations and their financial behavior. Paper [I] analyzes multiple measures of individual investors’ expectations of risk and return using survey data on a random sample of individual investors in Sweden. LÄS MER

5. 4. 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

7. 5. Financial accounting quality in a European transition economy : the case of the Czech Republic

   Författare :Katerina Hellström; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : This dissertation documents the quality of financial accounting information in a transition economy, the Czech Republic. High quality accounting information decreases the risks for investors, promotes investment activities and increases the ability of companies to raise funds at a reasonable cost of capital. LÄS MER