Browsing Doctoral Theses / Doktorsavhandlingar Företagsekonomiska institutionen by Title
Now showing items 8-27 of 89
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Cash flow accounting in banks – a study of practice
(2014-04-04)After the near collapse of the global financial system in 2008, much of the debate has focused on credit and asset valuation, as well as liquidity issues in the financial sector. Emphasis has been on debt and balance sheet ... -
The changing geography of innovation
(2022-04-13)The Asian century is at our doorstep. Emerging economies like China and India present a major source of not only supply-, but also demand for Western MNCs. Recent evidence suggests that subsidiaries located in emerging ... -
Contested legitimacy: The shrimp sustainability case in Sweden
(2020-09-01)The world faces a plethora of serious challenges. The current SARS-CoV-2 Pandemic, Australian bushfires of 2019−2020 and rapid decline in global fish stocks are just a few of numerous recent events which highlight the ... -
Contradicting Management Control Ideologies – A study of integration processes following cross-border acquisitions of large multinationals
(Bokförlaget BAS, 2007-10)The 1990s and early 2000s witnessed some of the largest cross-border acquisitions in business history. This thesis studies how key management control actors experienced the integration processes following two cross-bord ... -
Corporate whistleblowing systems in the digital era: Determinants, effects, and disclosure
(2023-10-05)Whistleblowing is a practice of communication between two parties that involves negative or sensitive information regarding potential misconduct in an organization. Due to the nature of the information involved in ... -
Cost and financing of the sustainability transition of the Swedish road freight transport sector
(2023-12-08)The cost and financing of the road freight sector’s sustainability transition, driven by significant greenhouse gas (GHG) emissions and cost considerations, represent an urgent yet underexplored research focus. This study ... -
Disclosures and judgment in financial reporting – Essays on accounting quality under International Financial Reporting Standards
(2015-02-19)As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in ... -
Energitjänster på en avreglerad marknad: För en effektivare energianvändning?
(2004)This thesis studies the efforts made by society to achieve more efficient energy use in order to better utilise resources and lessen the stress on the environment. Despite the value to society promised by more efficient ... -
Essays in trade financing and trade relationships
(2019-03-20)In this dissertation, I examine the factors affecting trade financing and trade relationships mainly from the perspective of information asymmetry. In particular, I analyze how levels of information asymmetry affect trade ... -
Essays on Bank Funding Strategies
(2019-05-20)According to the European financial crisis database from July 31, 2017, there are 18 European countries that still have not got their systems back to normal. Despite crisis management being implemented in very few countries, ... -
Essays on behavioral determinants of earnings quality
(2018-12-20)The neoclassical economic view of the firm - upon which most of the empirical financial accounting research is based - assumes that managers are rational wealth optimizers. Therefore, managers are considered homogeneous ... -
Essays on ESG disclosure, performance and assurance
(2022-03-31)In this dissertation, economic implications of ESG disclosure, performance and assurance are examined in three essays. It is evident in the recent developments that the need for a sustainable and responsible investments ... -
Essays on information asymmetry, disclosures and the financing of R&D. The case of the biotechnology industry
(2013-11-22)Investments in research and development (R&D) are an important driver of innovation, productivity and economic growth. Despite the importance of R&D investments to society, it is commonly known that R&D activities are ... -
Essays on operational freight transport efficiency and sustainability
(2013-11-05)Freight transport efficiency, as one proposed abatement strategy for transport related emissions, is a concept that has received much research attention during the last de-cade, often from the transport buyers’ perspective. ... -
Essays on ownership and control: Shareholder wealth effects in takeovers and the measurement of ownership concentration
(2012-02-01)The dissertation consists of three essays, two on takeovers and one on the measurement of ownership concentration. Cross-border acquisitions and insider ownership studies whether there is a cross-border effect in returns ... -
Essays on performance management systems, regulation and change in Swedish banks
(2015-05-20)The 2007/2009 financial crisis exposed large discrepancies in the management of banks. The societal significance of the banking industry means that such discrepancies receive extensive attention from governments and ... -
Exchangification of art: transforming street art into market products
(2019-11-27)Art markets are filled with tensions, often explained as an inevitable dichotomy between arts and commerce. During the last century, this phenomenon has been defined as the commodification of art. Crucial for the commodification ... -
Exploring the (re-)configuration of environmentally unsustainable practices
(2019-05-15)This thesis explores how to (re-)configure environmentally unsustainable practices into more sustainable forms in the empirical context of leisure boat antifouling. Current antifouling practices predominantly involve the ...