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Visar resultat 1 - 5 av 260 avhandlingar som matchar ovanstående sökkriterier.

1. 1. Reporting Intellectual Capital : Four studies on recognition

   Författare :Daniel Brännström; Bino Catasús; Thomas Carrington; Robin Roslender; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; intangibles; Intellectual Capital; mandatory; recognition; reporting; voluntary;

   Sammanfattning : This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. LÄS MER

3. 2. Organizational information provision : managing mandatory and discretionary utilization of information technology

   Författare :Carl-Johan Petri; Linköpings universitet; []
   Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Computer science; Datavetenskap; Economic Information Systems; Ekonomiska informationssystem;

   Sammanfattning : This dissertation focuses on the organizational units that participate in the operation of shared information systems - and especially how the codification responsibilities (information creation, collection and recording) are described in the governance models: who are supposed to perform these activities and how are they promoted or hampered by the management control systems?The IT governance model describes the patterns of authority for key IT activities in an organization, which are allocated to different stakeholders to assure that the IT resources are managed and utilized to support the organization's strategies and goals.Altogether, primary data has been compiled in eight case studies and one brief telephone survey. LÄS MER

4. 3. 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

5. 4. Kontrollägande och uppköpsreglering - Likabehandling vid offentliga uppköpserbjudanden och effekterna i bolagsstyrningen

   Författare :Erik Lidman; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Shareholder engagement; Controlling shareholders; takeovers; corporate governance; law and economics; mandatory bids; equal treatment of shareholders;

   Sammanfattning : A question of growing importance in the corporate governance debate is shareholder engagement in listed companies, and in a legal context, what regulatory interventions that can be made to increase shareholder engagement. This thesis examines this question in relation to the regulation of takeovers, with the purpose of analysing how the takeover-rules affect the conditions for shareholder engagement in listed companies. LÄS MER

7. 5. Microeconomic Policy for Development: Essays on Trade and Environment, Poverty and Education

   Författare :Miguel Quiroga; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; absenteeism; aggregation bias; comparative advantage; decomposition analysis; education; environmental endowment; environmental regulation; factor content; geography; hyperbolic discounting; living standards; mandatory attendance; non-homothetic preferences; pollution haven; Porter hypothesis; poverty; present-biased preferences; teaching; time-inconsistent preferences; trade;

   Sammanfattning : Abstracts This thesis contains three papers analyzing different issues. Paper 1: “Do Countries with Lax Environmental Regulations Have a Comparative Advantage in Polluting Industries?” We study whether lax environmental regulations induce comparative advantages, causing the least-regulated countries to specialize in polluting industries. LÄS MER