Sökning: "Sverker Gustafsson"
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1. Incisive decisions? : A study of the affecting factors on fair-value decision making in five Swedish banks
Kandidat-uppsats, Företagsekonomiska institutionenSammanfattning : The fair-value hierarchy used in financial accounting has been criticized because of its complexity being the reason for several accounting issues. This study examines the underlying factors affecting decision makers in the process of fair-value accounting of financial instruments within the fair-value hierarchy. LÄS MER
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