Sökning: "Angelica Richtnér"

Hittade 2 uppsatser innehållade orden Angelica Richtnér.

1. 1. Embrace the Change: An embedded case study on the role of change agents in bringing about management accounting change

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Angelica Richtnér; Anna von Grothusen; [2016]
   Nyckelord :Change Agent; Management Accounting Change; Formal Change Process; Institutionalisation; Performance Management;

   Sammanfattning : This paper explores the role of change agents across organisational levels and units in the process of management accounting change. By using an embedded single case approach, an in-depth understanding is received of how the role of change agents should be exercised and by whom. LÄS MER

3. 2. Other Comprehensive Income in a Residual Income Valuation Context -A practical approach to the impact of other comprehensive income for the residual income valuation model on the Swedish equity market

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Maria Bäckman Berg; Angelica Richtnér; [2015]
   Nyckelord :Other comprehensive income; residual income valuation model; IAS-1; Swedish equity market;

   Sammanfattning : This study investigates the effect of other comprehensive income for equity valuation conducted with the residual income valuation model on the Swedish equity market. A pre-study is carried out to investigate whether the introduction of the revised IAS-1 Presentation of Financial Statements in 2009 resulted in a significant occurrence and magnitude of reported other comprehensive income for the companies listed on NASDAQ OMX Stockholm. LÄS MER