Sökning: "D- finansiering"

Visar resultat 16 - 20 av 643 uppsatser innehållade orden D- finansiering.

1. 16. Caring by sharing: A single case study on the implications of horizontal information systems for public sector accountability

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

   Författare :Sara Hedman; Nora Johansson; [2023]
   Nyckelord :Accountability; Digitalization; Public sector; Horizontal information systems; Enabling and coercive control;

   Sammanfattning : This paper aims to examine how accountability forms and conceptions are affected by the implementation of a horizontal information system in a public healthcare organization. Drawing on a qualitative case study of the healthcare organization of a mid-sized Swedish local government region, in which the analysis is framed by Adler and Borys' (1996) framework of enabling and coercive control, we contribute to the rather scarce literature on public sector digitalization and accountability in three main ways. LÄS MER

3. 17. Accounting for Sustainability

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

   Författare :Julia Herlogsson; Hannah Ohlsson; [2023]
   Nyckelord :interorganizational relationships; control; valuation; value; sustainability;

   Sammanfattning : Extant research, beyond the accounting domain, has investigated how to integrate sustainability in interorganizational relationships, whilst little has been said within the field of accounting. This concern is now addressed in a qualitative single case study of a collaboration agreement between a buyer and a supplier. LÄS MER

4. 18. Management control mechanisms in a private equity buy-and-build investment

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

   Författare :Julius Tärning; Sebastian Gerell; [2023]
   Nyckelord :Management control mechanisms; Buy-and-build; Coercive; Enabling; Private equity;

   Sammanfattning : With the aim of contributing to the management control literature within private equity ("PE"), this paper investigates the management control mechanisms ("MCMs") implemented in a PE investment with a buy-and-build ("B&B") strategy by utilising a single case study. The case company is a fast-growing acquirer of entrepreneur-led companies which operate fairly autonomously, hence leading to a constant balancing act between controlling the discourse whilst simultaneously enabling action. LÄS MER

5. 19. Accounting for the Measurement Bias: A Study of Market Efficiency in the United States and the Relevance of Extensive Fundamental Analysis in Equity Valuation

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

   Författare :Erik Bergmark; Hugo Freudenthal; [2023]
   Nyckelord :Accounting valuation bias; Fundamental analysis; Horizon Value; Market mispricing; Residual income valuation;

   Sammanfattning : This thesis investigates abnormal returns over the period 1983-2021 from an investment strategy that is based on public accounting information. Investment positions are taken in US manufacturing firms and are held for 36 months using a self-financing (hedged) portfolio. LÄS MER

7. 20. Making a difference from the sideline: A case study on accounting system integration following preservation acquisitions

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

   Författare :Olof Almgren; Timothy Fredin; [2023]
   Nyckelord :Management accounting systems MAS ; preservation acquisitions; institutionalization;

   Sammanfattning : This study explores the management accounting system (MAS) integration following preservation acquisitions, and how this process affects the financial control institutions in acquired firms. Drawing upon The Process of Institutionalization (Burns & Scapens, 2000) and the insights from a single case study of a Swedish corporate group specializing in preservation acquisition, we found that financial control institutions expand in acquired firms through three processes. LÄS MER