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Tidigare namn: Graduate Business School (GBS)
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Knowledge beyond borders: A qualitative study of migrant workers' knowledge creation and transfer experience in MNCs.
(2025-09-23)The study seeks to explore the role of migrant workers in creating and transferring knowledge in multinational corporations. The choice of Sweden is motivated by the country's position as a migrant-friendly nation, its ... -
INSIDE THE SHARED CONTAINER: THE ROLE OF EXTERNAL FACTORS AND INTERNAL RESOURCES AND CAPABILITIES IN FIRM ADOPTION OF LESS-THAN-CONTAINER LOAD FREIGHT IN INTERNATIONAL TRANSPORT
(2025-09-23)This thesis explores the factors that influence international firms’ adoption of Less than Container Load (LCL) shipping solutions in global trade. While previous research has examined Mode of Transport (MOT) selection ... -
Internationalisation Approaches - Strategies and Barriers: A comparative multiple case study of Swedish SaaS and Consumer Goods Tech SMEs
(2025-09-08)Tech SMEs are increasing in number and capacity worldwide, and a key characteristic of these firms is their internationalisation approaches. This study investigates the internationalisation strategies of SaaS and hardware ... -
The Emerging Role of IT in Multinational Enterprises - A multiple case study of how to manage internal IT innovation in multinational enterprises, a comparison between Company X and Microsoft Corporation
(2025-09-03)We are living in a world that has never changed this fast and that will never change this slow again. It cannot be denied that the speed of globalization and technological development has and continues to accelerate, which ... -
The Process of Sustainability Reporting Assurance: Exploring The Big-4 Firms As Third-Party Assurers - A qualitative interview study of Big-4 accounting firms in Europe
(2025-08-28)Background, Problematization, and Purpose: The pressing need to achieve sustainable development demands significant changes and stronger commitments to sustainability communication. The verification of the sustainability ... -
The Rule of 40 in European Companies: An Empirical Analysis of the Balance Between Growth and Profitability in the SaaS Industry
(2025-08-28)This study examines the relevance of the Rule of 40, a benchmark that combines revenue growth and profitability, in the valuation of publicly traded European SaaS companies between 2019 and 2023. Using panel data regression ... -
Capital Efficiency as a Condition for Value Creation: An Empirical Study of ROIC-WACC spread and Capital Allocation
(2025-08-28)This thesis investigates the relationship between capital allocation decisions and shareholder value creation, emphasizing the role of economic profitability as measured by the spread between Return on Invested Capital ... -
Deferred Revenue and Profitability in Tesla’s Software-Integrated Model: A Case Study under ASC 606
(2025-08-28)This thesis examines financial reporting considerations related to the Accounting Standards Codification (ASC) 606, which governs revenue recognition under U.S. GAAP. The study focuses on software-bundled business models ... -
Impair Me to Heaven: Big Bath Accounting and Market Reactions - A Quantitative Study on Goodwill Impairments and Stock Price Effects in the Swedish Stock Market
(2025-08-28)This study investigates whether newly appointed Chief Executive Officers (CEOs) in Swedish publicly listed firms engage in big bath accounting by strategically timing goodwill impairments, and how such events influence ... -
From Data to Value: How BI is used in an organization that has successfully implemented BI
(2025-08-28)Title: From Data to Value: How BI is used in an organization that has successfully implemented BI. Background and problematization: Due to the growing interest in innovation and technological development, the demand for ... -
The Economic Impact of the COVID-19 Crisis on Debt Maturity and Capital Structure Decisions: Evidence from Swedish Listed Firms
(2025-08-28)This study investigates how Swedish-listed firms adapted their capital structure in response to economic uncertainty caused by the COVID-19 pandemic. Drawing on previous research, we explored and analyzed shifts in firms’ ... -
Coercive pressures on IFRS S1 development - An investigation on behavioural outcomes of IFRS foundation when encompassing the powerful stakeholder influence during the due process of the sustainability-related standard development
(2025-08-28)An investigation has been done on the regulatory behavior of IFRS Foundation when facing exerted coercive pressures within comment letters from the powerful stakeholders during the development, or due process of the ... -
Exploring Double Materiality under CSRD: Early Implementation in Practice and Stakeholder Perceptions - A Case Study of Bulten AB
(2025-08-22)Background and problematization: Since the introduction of the Corporate Sustainability Reporting Directive (CSRD), the concept of double materiality (DM) has become a core concept in corporate sustainability reports. ... -
Mind the Gap: The role of ESG distance and direction in acquirer returns around M&A announcements
(2025-08-22)This thesis examines the financial implications of sustainability performance in the context of M&As, focusing on how ESG factors influence shareholder value. Using a sample of 440 M&As transactions from 2014 to 2024 in ... -
Strategic Choice or Failed Attempt? Acquisition Consequences of IPO Withdrawals
(2025-08-21)Drawing on Nordic IPO filings from 1985 to 2023, this thesis investigates the post-withdrawal pathways of 492 withdrawn offerings, with particular emphasis on subsequent M&A valuation outcomes and acquirer announcement ... -
Between the Lines: Investor Responses to Analyst Bias, Firm Guidance, and Credibility Cues
(2025-08-21)While earnings surprises in relation to analyst forecasts are well studied, less is known about how investors react when a firm’s own earnings guidance proves inaccurate. This thesis addresses this by investigating whether ... -
Toward Digitally Integrated Inter-Organizational Control Systems: An Exploration of Barriers - A Qualitative Interview Study
(2025-08-21)Title: Toward Digitally Integrated Inter-Organizational Control Systems: An Exploration of Barriers. A Qualitative Interview Study Background and Problematization: As digital transformation reshapes how firms operate ... -
Unveiling The Nexus Between Intangibles and High Growth - An Analysis of Swedish Gazelle Companies
(2025-08-21)This study investigates the determinants of intangible asset capitalization behavior among Swedish gazelle firms. Specifically, it examines firm-level characteristics that are associated with the decision to capitalize ... -
Priced for Transparency - Does Mandatory Non-Financial Disclosure Impact the Cost of Debt in Europe?
(2025-08-21)This thesis investigates the impact of mandatory non-financial disclosure on firms’ cost of debt under the European Union’s Non-Financial Reporting Directive (NFRD). Using a difference-in-differences estimation with ... -
Firms’ Divestment from the Russian Federation after 2022 Full-Scale Invasion of Ukraine
(2025-08-21)This thesis examines investor reactions to the effects of sanctions and regulations on share prices in both the short and long term. Since sanctions can neither be forecasted nor anticipated, they represent an external ...
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