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A Hybrid Operating Room in the Making - Coordinating the lntroduction and Use of New Technology
(2020-05-11)New technologies are often introduced hoping to achieve cost reductions, efficiency improvements, and product/service quality increases. Early researchers have often focused on these hopes and how existing organizational ... -
Accounting and Stock Markets. A Study of Swedish Accounting for International Investors and Analysts
(1998)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 ... -
Affärsstrategisk analys av tanksjöfartsföretag
(2014-06-24)Sjöfarten är en speciellt konkurrensutsatt industri där yttre strategideterminanter förenklat kallat förutsättningar starkt kan påverka sjöfartsföretags affärsstrategier. Sambandet belyses i denna studie genom utveckling ... -
Artificiell styrning av resultat – Om ekonomi, politik och tjänstemän
(2016-05-12)The subject of this thesis is artificial earnings management in municipalities. Its occurrence is linked to the premise that politicians act in a political market and therefore have incentives to affect the picture of the ... -
Audit regulation and auditor disclosures: Essays on the consequences of ISA 701
(2020-03-19)Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction ... -
Behind the Scenes of Transparency – A Study of a Swedish Denim Company
(2019-05-17)During recent decades, a call for increased transparency has been a reaction to the increasing complexity and opaqueness of contemporary society, where information about simple items, e.g. the origin of our everyday products, ... -
Cash flow accounting in banks – a study of practice
(2014-04-04)After the near collapse of the global financial system in 2008, much of the debate has focused on credit and asset valuation, as well as liquidity issues in the financial sector. Emphasis has been on debt and balance sheet ... -
The changing geography of innovation
(2022-04-13)The Asian century is at our doorstep. Emerging economies like China and India present a major source of not only supply-, but also demand for Western MNCs. Recent evidence suggests that subsidiaries located in emerging ... -
Contested legitimacy: The shrimp sustainability case in Sweden
(2020-09-01)The world faces a plethora of serious challenges. The current SARS-CoV-2 Pandemic, Australian bushfires of 2019−2020 and rapid decline in global fish stocks are just a few of numerous recent events which highlight the ... -
Contradicting Management Control Ideologies – A study of integration processes following cross-border acquisitions of large multinationals
(Bokförlaget BAS, 2007-10)The 1990s and early 2000s witnessed some of the largest cross-border acquisitions in business history. This thesis studies how key management control actors experienced the integration processes following two cross-bord ... -
Disclosures and judgment in financial reporting – Essays on accounting quality under International Financial Reporting Standards
(2015-02-19)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 ... -
Energitjänster på en avreglerad marknad: För en effektivare energianvändning?
(2004)This thesis studies the efforts made by society to achieve more efficient energy use in order to better utilise resources and lessen the stress on the environment. Despite the value to society promised by more efficient ... -
Essays in trade financing and trade relationships
(2019-03-20)In this dissertation, I examine the factors affecting trade financing and trade relationships mainly from the perspective of information asymmetry. In particular, I analyze how levels of information asymmetry affect trade ... -
Essays on Bank Funding Strategies
(2019-05-20)According to the European financial crisis database from July 31, 2017, there are 18 European countries that still have not got their systems back to normal. Despite crisis management being implemented in very few countries, ... -
Essays on behavioral determinants of earnings quality
(2018-12-20)The neoclassical economic view of the firm - upon which most of the empirical financial accounting research is based - assumes that managers are rational wealth optimizers. Therefore, managers are considered homogeneous ... -
Essays on ESG disclosure, performance and assurance
(2022-03-31)In this dissertation, economic implications of ESG disclosure, performance and assurance are examined in three essays. It is evident in the recent developments that the need for a sustainable and responsible investments ... -
Essays on information asymmetry, disclosures and the financing of R&D. The case of the biotechnology industry
(2013-11-22)Investments in research and development (R&D) are an important driver of innovation, productivity and economic growth. Despite the importance of R&D investments to society, it is commonly known that R&D activities are ...