Browsing by Author "Marton, Jan"
Now showing items 1-12 of 12
-
Accounting and Stock Markets. A Study of Swedish Accounting for International Investors and Analysts
Marton, Jan (1998)The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete ... -
COMMENT LETTER ON THE EXPOSURE DRAFT (ED/2009/5) Fair Value Measurement
Marton, Jan; Rehnberg, Pernilla; Runesson, Pernilla (2009-09-30) -
Comment on the IASB Discussion Paper . “Preliminary Views on Revenue Recognition in Contracts with Customers”
Marton, Jan; Wagenhofer, Alfred (2009-09-21) -
Comments on Discussion Paper on Conceptual Framework for Financial Reporting (DP/2013/1)
Ingblad, Sten Eric; Lundqvist, Pernilla; Marton, Jan; Polesie, Thomas; Runesson, Emmeli (2014) -
Human capital disclosures and management practices
Ax, Christian; Marton, Jan (Emerald Group Publishing Limited, 2008)Purpose - The purpose of this paper is to investigate the association between annual report human capital disclosures and human capital management practices. Methodology - The paper used two sets of data. Disclosure ... -
IFRS Implementation in Listed Companies – Identification of Factors Leading to Inconsistent Application
Lundqvist, Pernilla; Marton, Jan; Pettersson, Anna Karin; Rehnberg, Pernilla (2008-06-17)Abstract. This paper presents an exploratory study of factors that lead to inconsistent application of International Financial Reporting Standards (IFRS). We study the reasons for diversity in implementation of IFRS. The ... -
Judgment in accounting:The case of credit losses in banks
Marton, Jan; Runesson, Emmeli (2012)Principles-based accounting standards require the application of profes- sional judgment in the production of nancial statements. In recent years, the bene ts of such judgment has been debated, for example in relation ... -
Remissvar avseende Bokföringsnämndens förslag i allmänt råd med tillhörande vägledning om Årsredovisning och koncernredovisning (K3). Remiss 2016-05-23 Dnr 15-33.
Blomkvist, Marita; Lumsden, Marie; Marton, Jan; Pettersson, Anna Karin (2016) -
Remissvar VR 2016/93 till Bokföringsnämnden rörande K2
Blomkvist, Marita; Lumsden, Marie; Marton, Jan; Pettersson, Anna Karin (2016) -
Svenska normsättare på redovisningsområdet institutionella och politiska aspekter
Marton, Jan; Lumsden, Marie; Törnqvist, Ulla (2000)Enligt institutionell teori imiteras framgångsrika organisationer i syfte att uppnå legitimitet men resultatet kan avvika till följd av en översättningsprocess vid implementering av idéer. Baserat på fallstudier jämförs ... -
The Role of Trust in Accounting Research
Marton, Jan; Johansson, Kristina; Johansson, Inga-Lill; Hagberg, Andreas; Baldvinsdottir, Gudrun (2003)The purpose of this paper is to present a review of the knowledge about the trust concept and its application within the accounting research context. This is done by examining the different ontological and epistemological ... -
Trust Research in Accounting – A Literature Review
Baldvinsdottir, Gudrun; Hagberg, Andreas; Johansson, Inga-Lill; Jonäll, Kristina; Marton, Jan (2009-08-24)Purpose: The purpose of the paper is to provide a structured overview of literature in the nexus of trust and accounting. This can serve as a basis for future research, and thus provide a framework for asking more precise ...