Sökning: "harmonization"

Visar resultat 6 - 10 av 49 avhandlingar innehållade ordet harmonization.

1. 6. 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

3. 7. Gränsöverskridande insolvens – En studie av den internationella domsrätten för insolvensförfaranden inom EU

   Författare :Anna Warberg; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; EU Insolvency Regulation; international private- and procedural law; international jurisdiction; insolvency law; creditor; debtor; harmonization; Europeanization; freedom of establishment;

   Sammanfattning : Questions regarding cross-border insolvency have become the subject of increasing interest in recent years. This is partly due to the ever ongoing globalization as well as the economic crisis in 2008. LÄS MER

4. 8. Understanding Governmental Legislative Capacity. Harmonization of EU legislation in Lithuania and Romania

   Författare :Andreas Bågenholm; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; governmental legislative capacity; Lithuania; Romania; legal harmonization; veto players; transposition; candidate countries; European Union;

   Sammanfattning : Governmental legislative capacity is a crucial ability for any government that wishes to fulfil intended goals. Without this capacity, there is a great risk that the decision making system will be paralyzed. LÄS MER

5. 9. Tillämpning av redovisningsnormer

   Författare :Pernilla Lundqvist; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; conception; consistent; application; contingent liability; de jure harmonization; de facto harmonization; IFRS; provisions; phenomenography;

   Sammanfattning : Harmonization of financial reporting standards is a goal shared by many countries around the world, with the aim of making companies’ financial information comparable. The view is that comparability between companies’ financial reports will result in greater transparency and more efficient capital markets and will improve the quality of the financial reports. LÄS MER

7. 10. Accounting and Stockmarkets

   Författare :Jan Marton; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; accounting diversity; financial analyst; Swedish accounting; accounting harmonization; stock market;

   Sammanfattning : The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete knowledge of the effects on stock market actors of this recent development. LÄS MER