Department of Business Administration / Företagsekonomiska institutionen: Recent submissions
Visas titlar 1541-1560 av 3432
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Usefulness of financial reports –A study of the information need in banks’ credit assessment
(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, ... -
En studie av trender inom due diligence med fokus på spridning och genomslagskraft
(2014-06-19)Bakgrund: I dagens näringsliv där nationella och internationella företagsförvärv tillhör vardagen har due diligence-analysens relevans ökat tillsammans med antalet undersökningsmoment. Företagens ansvar vad gäller ... -
Opting Out of Audit -What are the Swedish companies experiences?
(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 ... -
Redovisningskvalitet inom banksektorn
(2014-06-18)Studien fokuserar på problematiken kring redovisningskvaliteten i banksektorn. Banker som undersöks är verksamma och registrerade inom länderna Danmark, Finland, Norge och Sverige. Genom att korrelera posterna gross ... -
Progressive Depreciation in Housing Cooperative Associations –A case study on norm setters’ and practitioners’ arguments in a debate
(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 ... -
Measuring a Brand's Value -A Qualitative study of Media Groups
(2014-06-17)Background and problem: Companies nowadays have recognized the importance of intangible asset e.g. brands and its effect on the financial statements. Brands are often hard to compute and is being measured slightly different ... -
Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments
(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
(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 ... -
Goodwill Accounting -A study of public groups in Sweden, Germany and the United Kingdom before and after IFRS
(2014-06-13)Background and problem: The European Union has worked to achieve accounting harmonization during the last decades. In 2005, IFRS became mandatory for public groups within the European Union when compiling their consolidated ... -
Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks
(2014-06-13)Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the ... -
Teachers in Focus - Experiences regarding demands of accountability from influencing actors
(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 ... -
Enforcement -Can it explain the difference in the development of goodwill within the European Union?
(2014-06-12)Background and Problem discussion: In 2005 IFRS became mandatory to follow in the EU. All countries within the EU are forced to report under the standard-setting body called IASB. By making IFRS mandatory, one single ... -
Integrerad rapportering och drivkrafter bakom rapporteringsval -En studie av två svenska klädföretag
(2014-06-12)Bakgrund och problem: I december 2013 introducerades det första ramverket för integrerad rapportering, vilket syftar till att hjälpa företag utveckla sin rapportering. Genom att använda ramverket kan företag uppnå en mer ... -
Component Depreciation in Real Estate Companies -Did the Outcome during the Implementation of K3 Meet the Expectations?
(2014-06-12)Background and Problem: In 2014 the transition to the K3 regulation became mandatory to many companies. Many companies in the real estate industry have been negative towards the change to component depreciation since it ... -
Identification of Intangible Assets in Business Combinations -A comparison between the US and Sweden
(2014-06-12)Background and Discussion: In 2002, IASB and FASB started working on a convergence project with the aim of identifying and minimizing differences between the two regulations, IFRS and US GAAP ... -
Enforcement of IFRS in Europe -A study identifying practical differences between countries
(2014-06-11)Problem: Transforming accounting standards into effective and sensible reporting practices has shown to increase the pressure on enforcement, as it has the power to promote consistent application across countries. Prior ... -
Earnings Management Under IAS 19 –An analysis of the extent to which entities alter assumptions when accounting for employee benefits before and after the amendment of IAS 19
(2014-06-11)The amendments to the existing standard IAS 19 published in 2011 changed the requirements concerning the reporting of defined benefit plans for public entities applying IFRS, effective as of January 2013 with full ... -
How do Ownership Characteristics Affect Accounting Quality in the Banking Sector? –A Quantitative Study of US Banks
(2014-06-11)This paper investigates the effect of ownership characteristics on US banks’ accounting quality from a stakeholder perspective. The accounting quality within the banking industry is of major importance for the domestic ... -
Will the real IT cost please stand up? -How firms identify and allocate IT cost
(2014-06-11)Background and problem: Recent research has raised several questions regarding IT costs and benefits that must be addressed (Grover & Kohli, 2012). Carr (2003) argues that firms have spent too much on IT and overestimated ... -
A new approach for IT audit? : Testing the theory of technology debt in an IT audit setting
(2014-06-11)Background and problem: The amounts companies spend in IT investments have increased greatly the last couple of decades. To control IT the companies perform IT audits. This is a complicated and expensive procedure which ...