Doctoral Theses / Doktorsavhandlingar Företagsekonomiska institutionen: Recent submissions
Now showing items 41-60 of 86
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Essays on performance management systems, regulation and change in Swedish banks
(2015-05-20)The 2007/2009 financial crisis exposed large discrepancies in the management of banks. The societal significance of the banking industry means that such discrepancies receive extensive attention from governments and ... -
Unfolding Evolutionary Growth Within a Subsidiary: The Case of a Sales Subsidiary in the Middle East
(2015-02-24)Subsidiaries are important entities in multinational corporations and are typically established with predetermined business responsibilities. A subsidiary responds to actors in the internal network (e.g., HQs and other ... -
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 ... -
Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i Europeiska rederier
(2015-02-12)national Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot be assumed that the harmonization of ... -
Financial Reporting and Corporate Governance: Essays on the contracting role of accounting and the effects of monitoring mechanisms
(2015-02-05)The governance and transparency in firms constitute the major concerns in today’s business. Contracts are fundamental aspects of corporations and in order to be efficient they should be designed and monitored using high ... -
Tillämpning av redovisningsnormer – intäkter och avsättningar
(2014-10-13)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’ ... -
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 ... -
The Business Model – Formation, description and definition
(2014-06-09)The business model is a new analytical concept in the field of strategy research that is frequently used when trying to explain the creation and capture of value by firms. This compilation thesis consists of three papers ... -
Tourism Impacts and Sustainable Development
(2014-05-06)Following the emergence of sustainable development as a new development paradigm, the scope of tourism impacts has increased. There is a call for a more holistic approach, incorporating environmental, sociocultural, and ... -
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 ... -
Trust and risk-taking: A study of consumer behaviour within a Swedish pension investment setting
(2014-03-19)Trust and risk-taking A study of consumer behaviour within a Swedish pension investment setting The study focuses on the Swedish pension system introduced in 2000. The study describes the evolution of a new pension ... -
Investor Relations on the Web – interpretations across borders
(2013-11-29)Motivation/Purpose: Communication is crucial for society, especially in today´s globalized world. Internet has profoundly influenced how listed companies and investors communicate to each other. This study gives insights ... -
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 ... -
Stora Investeringar i Mindre Kommuner, Scope, Scale och Stage Construction som strategier
(2013-11-21)Large investments in smaller local governments Scope, Scale and Stage Construction, as strategies The problem for smaller local governments undertaking large investments is that they may have too limited resources to ... -
Essays on operational freight transport efficiency and sustainability
(2013-11-05)Freight transport efficiency, as one proposed abatement strategy for transport related emissions, is a concept that has received much research attention during the last de-cade, often from the transport buyers’ perspective. ... -
Introduktionen av ett försök att förnya sjukhusvården - ringar skrivna på vattnet
(2013-09-06)Introducing an effort to reform hospital care – ripples on water This study deals with organizational change in the health care sector. Can a hospital change itself? Previous studies have pointed to difficulties. The ... -
Resilience in Transport Services - Focus on Constraints
(2013-06-14)The Swedish industry needs fast and reliable goods transport services. In this study, data from transport buying companies are analysed to assess if Transport Providers are able to keep up with industrial Buyers’ demands ... -
Personalarbete och HR-transformation - om samspel och relationer mellan linjechefer och HR-medarbetare
(2013-04-22)Personnel work and HR transformation – the interplay in the relationship between line managers and HR professionals. A new delivery model — the shared service organization — is transforming the work of the HR function. ... -
Lönsamhet och finansiell flexibilitet. Rederinäringen i Sverige 1997 - 2006
(2012-12-12)This study investigates if financial flexibility can explain firm performance in terms of profitability using financial data from all Swedish shipping companies during the period 1997-2006. Financial flexibility is the ... -
The Value of Cultural Institutions – Measurement and Description
(2012-11-30)Resources are invested to maintain cultural institutions and society has an interest in the efficient allocation of these resources. To understand efficiency, the costs incurred in monetary units need to be compared to the ...