Sökning: "Daniel Mörner"

Hittade 2 uppsatser innehållade orden Daniel Mörner.

  1. 1. Financial Reporting for Contingent Convertibles in Banks: Liability or Equity?

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Osama Masri; Daniel Mörner; [2017-08-09]
    Nyckelord :Contingent Convertibles; CoCos; liability versus equity; IAS 32; Common Equity Risk; Stock return volatility; Basel III; Hybrid Financial Instruments;

    Sammanfattning : Economic development in the capital markets has led to the creation of financial instruments that have the characteristics of both equity and liability, so-called hybrid financial instruments. IASB is trying to create a new way of classifying this kind of instruments. LÄS MER

  3. 2. Lean on me! A study of the inter-institutional incompatibility of management control systems in the public sector

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Erik Karlsson; Joel Wiman; Daniel Mörner; [2014-10-03]
    Nyckelord :Management control systems; Lean; NPM; Conflict; Strategic; Operative; Institutional theory;

    Sammanfattning : Background and problem: There is an ongoing debate in today’s society about control systems developed in the private sector who are now also used in the public sector. One popular management control system adopted by the public sector is Lean. Lean has been criticized but it is still being implemented in many public organizations. LÄS MER