• Har den nya redovisningsstandarden IFRS 16 påverkat europeiska aktiemarknader? En studie av värderelevans hos europeiska företag inom sektorerna hotell, detalj och transport 

  Haga, Sandra; Holmgren, Camilla (2020-02-06)

  Bakgrund och problem: Redovisningsstandarden som hanterar leasing har länge varit kritiserad på grund av möjligheten att redovisa leasing som operationell och därför har företag undvikit att ta upp leasingen i balansräkningen. ...

• Trends of Venture Capital Internationalisation The impact of a technology ecosystem on early stage cross-border investments 

  Ahlm, Anna (2016-05-09)

  The venture capital industry has grown rapidly in the last decades to become an important source of financing for entrepreneurs. While research suggests that venture capital investments are more likely to be successful ...

• Prestationsmätning i små och medelstora svenska företag 

  Raoof, Arian Cristian; Zakarian, Alexander (2016-01-29)

  Bakgrund och problem: Prestationsmätning är vanligt förekommande hos företag, under åren har stort fokus legat på hur prestationsmätning i praktiken kommer till användning i stora bolag. Därmed finns ett behov av att ...

• How to Create a Sustainable Supply of Goods - NPOs´Impact on Peruvian Cocoa Farmers´Quality of Life 

  Bowall, Sandra; Pettersson Dahlgren, Sanna (2014-09-23)

  In order to create a sustainable supply of goods, there is a need for improving the producers’ quality of life. Within cocoa production in Peru, one of the major challenges for securing a future supply is that the next ...

• Proposed new lease standard -Do investors adjust for capitalized operating leases in their assessment on market value of equity? 

  Pettersson, Sebastian; Brolin, David (2014-08-20)

  BACKGROUND AND PROBLEM DISCUSSION Leases are a common way for companies to acquire assets. However, the current lease regulation is criticized and a proposed new lease standard (exposure draft) has been released. The ...

• Changes in tax behavior after the audit abolishment -A study based on the micro-entrepreneur's perspective 

  Renvall, Anna; Spångberg, Petra (2014-08-13)

  Introduction: Since a changed regulation in November 1, 2010 smaller businesses could choose if they want to use an auditor or not. The businesses that may have free audit duty are called ...

• GRI Reporting -A study of Listed Companies' GRI Reporting on Corruption 

  Bengtsson, Fanny; Dagerud, Olivia (2014-08-04)

  Background and Problem: Earlier studies have indicated discrepancies regarding companies’ ability to report in line with the GRI guidelines. Also, corruption has become a prominent managerial issue to handle, thus it is ...

• Post exit operating performance of PE-backed firms: Evidence from Sweden 

  Medin, Johan (2014-07-03)

  This study investigates whether the effects of PE-investors ownership persist over time. Explicitly, an evenly distributed sample of BO- and VC-backed firms, 112 in total, are selected from the Swedish PE transaction market ...

• Leadership in Organizational Change. The leader’s role in an organizational change : a case study at Lantmäteriet 

  Rosén, Ida (2014-07-01)

  In today’s society organizational changes have become more and more common. Organizations need to change or die and the only constant is change. That is what caught my attention before this study and made me curious. I ...

• The Value Match, a qualitative study of two Swedish organisations’ cultural strength 

  Börjesson, Malin; Stephanson, Carl (2014-07-01)

  This study focuses on organisations’ cultural strengths. It aims to provide insight into factors that matter for an organisation’s cultural strength, which is investigated by looking at two Swedish organisations. In ...

• ‘Old Milk in a New Bottle’ The Role of Knowledge Management Systems in Management Consultancy Firms 

  Erséus, Simon; Nordin, Sebastian (2014-07-01)

• Drifting Measures How performance measurement is perceived at different hierarchical levels of a public mental healthcare organization 

  Gudmundson, Olov; Spak, Markus (2014-06-27)

  The demand for public healthcare services has increased rapidly over the last decades, which has entailed an amplified pressure on the healthcare organizations to increase the efficiency of ca ...

• Audit Quality from a Client Company Perspective -Drivers of audit quality and the effects of a voluntary audit firm rotation 

  Hagman Mendonca, Sara; Persson, Linda (2014-06-26)

  Background and Problem: Auditing failures in the last decades have sparked a discussion regarding audit quality, which has resulted in a new EU requirement regarding mandatory audit firm rotation. The discussion has been ...

• Governance Disclosures According to IIRC's Integrated Reporting Framework -Are Annual Reports of Swedish Listed Companies in Line with the Framework? 

  Larson, Josefin; Ringholm, Lina (2014-06-24)

  Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies’ external reporting. In December 2013 a new framework on integrated reporting was released and one part of ...

• Usefulness of financial reports –A study of the information need in banks’ credit assessment 

  le Claire, Emil; Fransson, Sofia (2014-06-19)

  Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, ...

• Opting Out of Audit -What are the Swedish companies experiences? 

  Andrén, Alexander; Ysander, Oskar (2014-06-18)

  Background and Problem: Recently there has been a relaxation process regarding audit regulations going on in EU. The goal was to lessen the administrative burdens by 25 % by 2012. As a response to this the Swedish ...

• Progressive Depreciation in Housing Cooperative Associations –A case study on norm setters’ and practitioners’ arguments in a debate 

  Lindberg, Johanna; Maesel, Emma (2014-06-17)

  Background and Problem: The question of whether or not progressive depreciation on buildings in housing cooperative associations (HCAs) should be allowed is something that has been discussed for years. Assuming that the ...

• Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments 

  Andersson, Sabina; Wenzel, Frida (2014-06-17)

  Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that ...

• Component Depreciation in Swedish Real State Companies –A study of how private and municipal companies handle K3’s new requirement for component depreciation 

  Lind, Simon; Scherling, David (2014-06-17)

  Background and problem discussion: From the 1st of January 2014, the K3 framework developed by the Swedish Board for Accounting Standards became mandatory for large Swedish companies. K3 contains a requirement for ...

• Teachers in Focus - Experiences regarding demands of accountability from influencing actors 

  Pettersson, Hanna; Eklund, Camilla (2014-06-13)

  Degree project in Business Administration for Master of Science in Business and Economics, 30.0 credits University of Gothenburg, School of Economics, Business and Law. Spring term 2014 Hanna ...

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