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This study provides a comprehensive assessment of the harmonization of Chinese GAAP (2006) with IAS, and focuses on the earning gap differences based on industry categorization. We summary the main findings in our researches: (1)The research result of 2006 was consistent with the prior study that Chinese GAAP based net income was lower than IFRS based net income. (2)Our research finding for 2007 t
Our study explored the use of non-financial measurements in financial services industries in Sweden, Romania and Ukraine. The countries were selected on grounds of the authors' nationality and the masters program. The analysis was focused on the use in practice of the latest theoretical developments, the non-financial indicators link with the banks’ strategies and the financial measurements an
Uppsatsen har en deskriptiv karaktär och det empiriska materialet är av kvalitativ art då vi använt oss av en multipel fallstudie och semistrukturerade intervjuer. Vi har vidare intagit ett hermeneutiskt perspektiv med abduktiv ansats vid genomförandet av studien. Uppsatsen utgår i stor utsträckning från de tre perspektiv som Oerlemans & Pretorius nämner avseende slack. Slack studeras i försör
The main purpose of this study is to increase the current level of theoretical understanding, concerning the role of management in securing excellent dining experience within the fine dining restaurant sector of Southern Sweden. This thesis employs the qualitative approach and uses case studies as a research strategy. The primary data is collected through interviews, document studies (personal doc
This study aims to analyse the brand identity of sporting cities using existing sponsorship and city branding theory. A comparative case study was conducted between Melbourne, Australia (identified as the benchmark sporting city) and Malmö, Sweden (an emerging sporting city). Within the sponsorship realm, the theories of image transfer, corporate branding, congruence and sponsorship-linked marketi
This research confirms previous studies stating that in transition periods people are more likely to change their product preferences and use consumption as a tool to support the new role, as well as to keep and construct stable and harmonious identity. This study contributes to the identity domain of CCT by identifying the changing relationship to possessions in this specific transition and the s
Vi vill undersöka hur traineeprogrammet påverkade den etniska och kulturella mångfalden inom Länsförsäkringar Skåne samt om det genererade det önskade resultatet. Uppsatsen är baserad på en kvalitativ undersökning bestående av en fallstudie och en närmare granskning av Länsförsäkringar Skåne. Undersökningen är deskriptiv och består av en deduktiv undersökning. Urvalet vid studien är icke-sannolikh
Syfte: Syftet med denna uppsats är trefaldigt. Dels är det att kartlägga vilka mått som anses vara relevanta inom den professionella debatten och dels är det att applicera den kunskapen på de fyra svenska storbankernas årsredovisningar för vartannat år under tidsperioden 1990-2008, för att undersöka informationsvärdet i dessa. Slutligen kommer att undersökas om det finns ett samband mellan informa
In this paper, several methods such as VAR and EGARCH are employed to examine the relationship between trading volume, stock index returns and volatility in Nordic countries for the period 1999 to 2009. Our results confirm a positive relationship between trading volume and absolute stock returns. More specifically, there are bidirectional causality in Demark and Finland while Sweden and Norway are
This thesis set out with the aim of answering the question to what extent an increased dependency on auto financing has affected the likelihood of bankruptcy. A regression analysis is used to statistically measure if risk is transferred from captives to automotive manufacturing groups during the years 2002 and 2008. Measurements of credit risk in both a quantitative and qualitative manner are eval
This thesis examines whether Swedish quoted firms exhibit any asymmetries in macroeconomic risk exposure towards exchange rate risks and interest rate risks across bear and bull markets. Empirical research suggests that events in the stock market influence the real economy and that stock prices tend to lead real economic activity, and thus could bearish and bullish market give rise to conditional
Syftet är att genom en granskning av remissvaren utreda hur stort deltagandet hos de olika intressegrupperna är kring utredningen SOU 2008:80 samt undersöka vilka deras huvudargument är, för att på så sätt belysa den svenska normbildningsprocessen på området.Vi har använt oss av en abduktiv metodansats. För att analysera empirin har vi gjort en kvalitativ innehållsanalys med kvantitativa inslag, d
Firm capital structure is one of the most widely researched topics in corporate finance. However, the results are not always consistent and applicable from one market to another when explaining financing patterns. The majority of available research focuses on finding the role of firm-specific factors to leverage while ignoring macro and institutional factors. This paper examines how the capital st
Within inter-organizational governance the concept of risk management has become a key issue. The importance of generating and sustaining competitive advantage through inter-organizational relations has become more crucial, due to the emerging business model business process outsourcing (BPO). Nowadays, this business model facilitates companies’ attempts to improve and support their operational ef
Svenska kyrkan har gått från att vara en organisation inom offentlig sektor, till att vara en reglerad federation. Regleringen gör det svårare för dem att vara flexibla. Detta påverkar deras möjligheter att anpassa sig till de nya förutsättningarna. Tidigare reformer ligger till grund för dagens struktur och därmed också deras strategier, som begränsas till sin natur av att strukturen ligger fast.
We aim to clarify how Swedish listed entities experience and manage changes in IFRS and how they are adapting to new and revised standards as issued by the IASB. This thesis has an abductive approach. A qualitative method was selected as a research strategy, and semi-structured interviews were conducted in order to gather relevant information from the respondents; listed entities and auditors. The
The objective of this thesis is to investigate the main determinants of IPO underpricing for firms listed in Hong Kong and Singapore from 2004 to 2008. Data collected from the Datastream and Reuters, together with the information disclosure in both stock exchanges is used to examine the significance of different variables in order to explain the IPO underpricing level. We find that operating margi
The aim of this paper is to perform an analysis of exchange rate exposure of companies and industries of the Euro Area. In the first part of our analysis we want to estimate company-specific exchange rate exposures. The second part aims to investigate the extent to which different company-, industry- and country-level variables influence the exchange rate exposure.
Syftet med uppsatsen är att undersöka hur tillverkande företags investeringsbedömning skiljer sig mellan mer gynnsamma tider och i en lågkonjunktur. Vi har valt att undersöka detta genom en fallstudie av fyra tillverkande företag. Den teori vi använt oss av är framförallt kalkylmetoden payback men även kalkylmetoder som NPV, IRR och diskonterad payback. Vi har även använt oss av teorier om kalkylr
With the aim to study how to establish a strong brand, this thesis use Sony Ericsson as an example to find out how did the brand identity influence on the customer loyalty, and then investigate what¡¯s relationship between them. Both quantitative and qualitative methods were used to support research. The analysis results show that there is a positive relationship between brand identity and custome
