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You searched for subject:(accounting choice). Showing records 1 – 30 of 42 total matches.

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1. Olofsson, Tobias. K2 or K3? : - A qualitative study on how decision-makers in small companies reason regarding accounting choice.

Degree: Business Administration, 2013, Umeå University

Subjects/Keywords: Accounting choice

…57 7.3 THE PERCEIVED RELEVANCE OF ACCOUNTING CHOICE… …67 8.3 THE PERCEIVED RELEVANCE OF ACCOUNTING CHOICE… …38 Figure 5 - How small companies’ reason regarding accounting choice… …within accounting regulation. The existence of choice within accounting brings about an… …with information regarding the choice of accounting regulations that lies ahead of them, and… 

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APA (6th Edition):

Olofsson, T. (2013). K2 or K3? : - A qualitative study on how decision-makers in small companies reason regarding accounting choice. (Thesis). Umeå University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-82487

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Olofsson, Tobias. “K2 or K3? : - A qualitative study on how decision-makers in small companies reason regarding accounting choice.” 2013. Thesis, Umeå University. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-82487.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Olofsson, Tobias. “K2 or K3? : - A qualitative study on how decision-makers in small companies reason regarding accounting choice.” 2013. Web. 08 Jul 2020.

Vancouver:

Olofsson T. K2 or K3? : - A qualitative study on how decision-makers in small companies reason regarding accounting choice. [Internet] [Thesis]. Umeå University; 2013. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-82487.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Olofsson T. K2 or K3? : - A qualitative study on how decision-makers in small companies reason regarding accounting choice. [Thesis]. Umeå University; 2013. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-82487

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Arizona State University

2. Kim, Margaret Hyun-Mee. Federal Lobbying by Audit Firms: Does It Confer Competitive Advantage?.

Degree: Accountancy, 2017, Arizona State University

 Given that lobbying activity by audit firms constitutes a potential advocacy threat to auditor independence, this paper seeks to provide an economic rationale for audit… (more)

Subjects/Keywords: Accounting; Auditor choice; Auditor lobbying; Audit tenure

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APA (6th Edition):

Kim, M. H. (2017). Federal Lobbying by Audit Firms: Does It Confer Competitive Advantage?. (Doctoral Dissertation). Arizona State University. Retrieved from http://repository.asu.edu/items/44248

Chicago Manual of Style (16th Edition):

Kim, Margaret Hyun-Mee. “Federal Lobbying by Audit Firms: Does It Confer Competitive Advantage?.” 2017. Doctoral Dissertation, Arizona State University. Accessed July 08, 2020. http://repository.asu.edu/items/44248.

MLA Handbook (7th Edition):

Kim, Margaret Hyun-Mee. “Federal Lobbying by Audit Firms: Does It Confer Competitive Advantage?.” 2017. Web. 08 Jul 2020.

Vancouver:

Kim MH. Federal Lobbying by Audit Firms: Does It Confer Competitive Advantage?. [Internet] [Doctoral dissertation]. Arizona State University; 2017. [cited 2020 Jul 08]. Available from: http://repository.asu.edu/items/44248.

Council of Science Editors:

Kim MH. Federal Lobbying by Audit Firms: Does It Confer Competitive Advantage?. [Doctoral Dissertation]. Arizona State University; 2017. Available from: http://repository.asu.edu/items/44248


University of California – Berkeley

3. Siriviriyakul, Subprasiri. Re-Examining Real Earnings Management to Avoid Losses.

Degree: Business Administration, Ph, 2014, University of California – Berkeley

 I re-examine the tests of real earnings management to avoid losses developed in Roychowdhury (2006). I find that small profit firms do not contain a… (more)

Subjects/Keywords: Accounting; Management; accounting choice; benchmark beating; earnings manipulation

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APA (6th Edition):

Siriviriyakul, S. (2014). Re-Examining Real Earnings Management to Avoid Losses. (Thesis). University of California – Berkeley. Retrieved from http://www.escholarship.org/uc/item/7gn3f6wj

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Siriviriyakul, Subprasiri. “Re-Examining Real Earnings Management to Avoid Losses.” 2014. Thesis, University of California – Berkeley. Accessed July 08, 2020. http://www.escholarship.org/uc/item/7gn3f6wj.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Siriviriyakul, Subprasiri. “Re-Examining Real Earnings Management to Avoid Losses.” 2014. Web. 08 Jul 2020.

Vancouver:

Siriviriyakul S. Re-Examining Real Earnings Management to Avoid Losses. [Internet] [Thesis]. University of California – Berkeley; 2014. [cited 2020 Jul 08]. Available from: http://www.escholarship.org/uc/item/7gn3f6wj.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Siriviriyakul S. Re-Examining Real Earnings Management to Avoid Losses. [Thesis]. University of California – Berkeley; 2014. Available from: http://www.escholarship.org/uc/item/7gn3f6wj

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

4. Silva, Adolfo Henrique Coutinho e. Escolha de práticas contábeis no Brasil: uma análise sob a ótica da hipótese dos covenants contratuais.

Degree: PhD, Controladoria e Contabilidade: Contabilidade, 2008, University of São Paulo

Este trabalho tem o objetivo de analisar os determinantes e as conseqüências econômicas das escolhas de práticas contábeis sob a ótica da Hipótese dos Covenants… (more)

Subjects/Keywords: Accounting choice; Contabilidade (Teoria); Contabilidade financeira; Covenants; Financial accounting

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APA (6th Edition):

Silva, A. H. C. e. (2008). Escolha de práticas contábeis no Brasil: uma análise sob a ótica da hipótese dos covenants contratuais. (Doctoral Dissertation). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16012009-120147/ ;

Chicago Manual of Style (16th Edition):

Silva, Adolfo Henrique Coutinho e. “Escolha de práticas contábeis no Brasil: uma análise sob a ótica da hipótese dos covenants contratuais.” 2008. Doctoral Dissertation, University of São Paulo. Accessed July 08, 2020. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16012009-120147/ ;.

MLA Handbook (7th Edition):

Silva, Adolfo Henrique Coutinho e. “Escolha de práticas contábeis no Brasil: uma análise sob a ótica da hipótese dos covenants contratuais.” 2008. Web. 08 Jul 2020.

Vancouver:

Silva AHCe. Escolha de práticas contábeis no Brasil: uma análise sob a ótica da hipótese dos covenants contratuais. [Internet] [Doctoral dissertation]. University of São Paulo; 2008. [cited 2020 Jul 08]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16012009-120147/ ;.

Council of Science Editors:

Silva AHCe. Escolha de práticas contábeis no Brasil: uma análise sob a ótica da hipótese dos covenants contratuais. [Doctoral Dissertation]. University of São Paulo; 2008. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16012009-120147/ ;


UCLA

5. Aobdia, Daniel. Sharing Suppliers and Information Spillovers: The Case of the Auditor.

Degree: Management (MS/PHD), 2012, UCLA

 This dissertation provides empirical evidence consistent with auditors transferring some information from one client to another and, as a consequence, with same industry rivals being… (more)

Subjects/Keywords: Accounting; Auditors; Information Spillovers; Product market competition; Supplier choice

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APA (6th Edition):

Aobdia, D. (2012). Sharing Suppliers and Information Spillovers: The Case of the Auditor. (Thesis). UCLA. Retrieved from http://www.escholarship.org/uc/item/6jd5c3f0

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Aobdia, Daniel. “Sharing Suppliers and Information Spillovers: The Case of the Auditor.” 2012. Thesis, UCLA. Accessed July 08, 2020. http://www.escholarship.org/uc/item/6jd5c3f0.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Aobdia, Daniel. “Sharing Suppliers and Information Spillovers: The Case of the Auditor.” 2012. Web. 08 Jul 2020.

Vancouver:

Aobdia D. Sharing Suppliers and Information Spillovers: The Case of the Auditor. [Internet] [Thesis]. UCLA; 2012. [cited 2020 Jul 08]. Available from: http://www.escholarship.org/uc/item/6jd5c3f0.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Aobdia D. Sharing Suppliers and Information Spillovers: The Case of the Auditor. [Thesis]. UCLA; 2012. Available from: http://www.escholarship.org/uc/item/6jd5c3f0

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Edith Cowan University

6. Nazatul Faiza Syed Mustapha Nazri, Sharifah. Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics.

Degree: 2011, Edith Cowan University

 Auditing has an important role to play in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. Given… (more)

Subjects/Keywords: Auditor change; Auditor switch; Ethnicity; Auditor choice; Auditor selection; Accounting

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APA (6th Edition):

Nazatul Faiza Syed Mustapha Nazri, S. (2011). Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics. (Thesis). Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/376

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Nazatul Faiza Syed Mustapha Nazri, Sharifah. “Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics.” 2011. Thesis, Edith Cowan University. Accessed July 08, 2020. https://ro.ecu.edu.au/theses/376.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Nazatul Faiza Syed Mustapha Nazri, Sharifah. “Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics.” 2011. Web. 08 Jul 2020.

Vancouver:

Nazatul Faiza Syed Mustapha Nazri S. Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics. [Internet] [Thesis]. Edith Cowan University; 2011. [cited 2020 Jul 08]. Available from: https://ro.ecu.edu.au/theses/376.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Nazatul Faiza Syed Mustapha Nazri S. Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics. [Thesis]. Edith Cowan University; 2011. Available from: https://ro.ecu.edu.au/theses/376

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

7. West, Simon. Resultatutjämningsreserv : Tillämpning och efterlevnad i svenska kommuner.

Degree: Faculty of Arts and Sciences, 2015, Linköping UniversityLinköping University

Forskningsproblem Sedan 2013 får svenska kommuner reservera medel i enresultatutjämningsreserv (RUR) för att utjämna skatteintäkteröver en konjunkturcykel. Behov finns att förklara efterlevnadenav denna nya,… (more)

Subjects/Keywords: Accounting choice; Compliance; Positive accounting theory; Institutional theory; Municipalities; Redovisningsval; Efterlevnad; Positiv redovisningsteori; Institutionell teori; Kommuner

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APA (6th Edition):

West, S. (2015). Resultatutjämningsreserv : Tillämpning och efterlevnad i svenska kommuner. (Thesis). Linköping UniversityLinköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-120825

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

West, Simon. “Resultatutjämningsreserv : Tillämpning och efterlevnad i svenska kommuner.” 2015. Thesis, Linköping UniversityLinköping University. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-120825.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

West, Simon. “Resultatutjämningsreserv : Tillämpning och efterlevnad i svenska kommuner.” 2015. Web. 08 Jul 2020.

Vancouver:

West S. Resultatutjämningsreserv : Tillämpning och efterlevnad i svenska kommuner. [Internet] [Thesis]. Linköping UniversityLinköping University; 2015. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-120825.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

West S. Resultatutjämningsreserv : Tillämpning och efterlevnad i svenska kommuner. [Thesis]. Linköping UniversityLinköping University; 2015. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-120825

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

8. Pettersson, Anna Karin. Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i Europeiska rederier.

Degree: 2015, University of Gothenburg / Göteborgs Universitet

 national Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot… (more)

Subjects/Keywords: Accounting choice; accounting practice; consistent application

…koncernredovisning. Det är den internationella organisationen International Accounting Standards Board… …Generally Accepted Accounting Principles (US GAAP), även om man har övervägt att byta ut… …IASB och deras amerikanska motsvarighet Financial Accounting Standards Board (FASB)… …Accounting for asset impairment: a test for IFRS compliance across Europe, som sammanställts av… 

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APA (6th Edition):

Pettersson, A. K. (2015). Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i Europeiska rederier. (Thesis). University of Gothenburg / Göteborgs Universitet. Retrieved from http://hdl.handle.net/2077/38160

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Pettersson, Anna Karin. “Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i Europeiska rederier.” 2015. Thesis, University of Gothenburg / Göteborgs Universitet. Accessed July 08, 2020. http://hdl.handle.net/2077/38160.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Pettersson, Anna Karin. “Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i Europeiska rederier.” 2015. Web. 08 Jul 2020.

Vancouver:

Pettersson AK. Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i Europeiska rederier. [Internet] [Thesis]. University of Gothenburg / Göteborgs Universitet; 2015. [cited 2020 Jul 08]. Available from: http://hdl.handle.net/2077/38160.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Pettersson AK. Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i Europeiska rederier. [Thesis]. University of Gothenburg / Göteborgs Universitet; 2015. Available from: http://hdl.handle.net/2077/38160

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

9. Hansson, Ida. Tillämpningen av K-regelverken : En studie om mindre företag och valet mellan K2 och K3 i FoU-intensiva branscher.

Degree: Business and Economic Studies, 2015, University of Gävle

Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller… (more)

Subjects/Keywords: Accounting; R&D; K2; K3; Accounting choice; capitalize; expense; K-regelverken; K2; K3; redovisningsval; aktiveringsmodellen; kostnadsföringsmodellen; FoU

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APA (6th Edition):

Hansson, I. (2015). Tillämpningen av K-regelverken : En studie om mindre företag och valet mellan K2 och K3 i FoU-intensiva branscher. (Thesis). University of Gävle. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19653

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Hansson, Ida. “Tillämpningen av K-regelverken : En studie om mindre företag och valet mellan K2 och K3 i FoU-intensiva branscher.” 2015. Thesis, University of Gävle. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19653.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Hansson, Ida. “Tillämpningen av K-regelverken : En studie om mindre företag och valet mellan K2 och K3 i FoU-intensiva branscher.” 2015. Web. 08 Jul 2020.

Vancouver:

Hansson I. Tillämpningen av K-regelverken : En studie om mindre företag och valet mellan K2 och K3 i FoU-intensiva branscher. [Internet] [Thesis]. University of Gävle; 2015. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19653.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hansson I. Tillämpningen av K-regelverken : En studie om mindre företag och valet mellan K2 och K3 i FoU-intensiva branscher. [Thesis]. University of Gävle; 2015. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19653

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

10. Babovic, Mesud. Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag.

Degree: Social Sciences, 2014, Södertörn University

Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför… (more)

Subjects/Keywords: Depreciation; Component depreciation; Institutional theory; Accounting choice; Accounting change; Burns & Scapens Framework; Avskrivningar; komponentavskrivningar; institutionell teori; redovisningsval; redovisningsförändring; Burns & Scapens ramverk

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APA (6th Edition):

Babovic, M. (2014). Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag. (Thesis). Södertörn University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26223

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Babovic, Mesud. “Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag.” 2014. Thesis, Södertörn University. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26223.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Babovic, Mesud. “Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag.” 2014. Web. 08 Jul 2020.

Vancouver:

Babovic M. Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag. [Internet] [Thesis]. Södertörn University; 2014. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26223.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Babovic M. Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag. [Thesis]. Södertörn University; 2014. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26223

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Curtin University of Technology

11. James, Kieran E. Accounting for acquired goodwill in Australian business combinations: is there value to choose? .

Degree: 2005, Curtin University of Technology

 This research explores the empirical association between takeover bid premium and acquired goodwill, and tests whether the empirical association changes after the passage of approved… (more)

Subjects/Keywords: AASB1013; accounting standards; acquired goodwill; accounting policy choice

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APA (6th Edition):

James, K. E. (2005). Accounting for acquired goodwill in Australian business combinations: is there value to choose? . (Thesis). Curtin University of Technology. Retrieved from http://hdl.handle.net/20.500.11937/1144

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

James, Kieran E. “Accounting for acquired goodwill in Australian business combinations: is there value to choose? .” 2005. Thesis, Curtin University of Technology. Accessed July 08, 2020. http://hdl.handle.net/20.500.11937/1144.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

James, Kieran E. “Accounting for acquired goodwill in Australian business combinations: is there value to choose? .” 2005. Web. 08 Jul 2020.

Vancouver:

James KE. Accounting for acquired goodwill in Australian business combinations: is there value to choose? . [Internet] [Thesis]. Curtin University of Technology; 2005. [cited 2020 Jul 08]. Available from: http://hdl.handle.net/20.500.11937/1144.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

James KE. Accounting for acquired goodwill in Australian business combinations: is there value to choose? . [Thesis]. Curtin University of Technology; 2005. Available from: http://hdl.handle.net/20.500.11937/1144

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

12. Hsiao, Jony. Abordagem geracional dos fatores de escolha de carreira em ciências contábeis.

Degree: Mestrado, Controladoria e Contabilidade: Contabilidade, 2013, University of São Paulo

O objetivo deste trabalho é entender quais fatores influenciam indivíduos da geração Y na escolha pela carreira de Ciências Contábeis. O declínio significativo no número… (more)

Subjects/Keywords: Accounting; Contabilidade; Escolha profissional; Generations; Gerações; Influências sociais; Professional choice; Social influences

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APA (6th Edition):

Hsiao, J. (2013). Abordagem geracional dos fatores de escolha de carreira em ciências contábeis. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21112013-162549/ ;

Chicago Manual of Style (16th Edition):

Hsiao, Jony. “Abordagem geracional dos fatores de escolha de carreira em ciências contábeis.” 2013. Masters Thesis, University of São Paulo. Accessed July 08, 2020. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21112013-162549/ ;.

MLA Handbook (7th Edition):

Hsiao, Jony. “Abordagem geracional dos fatores de escolha de carreira em ciências contábeis.” 2013. Web. 08 Jul 2020.

Vancouver:

Hsiao J. Abordagem geracional dos fatores de escolha de carreira em ciências contábeis. [Internet] [Masters thesis]. University of São Paulo; 2013. [cited 2020 Jul 08]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21112013-162549/ ;.

Council of Science Editors:

Hsiao J. Abordagem geracional dos fatores de escolha de carreira em ciências contábeis. [Masters Thesis]. University of São Paulo; 2013. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21112013-162549/ ;

13. Pereira, Anderson Feitosa. Determinantes na escolha do valor justo para propriedades para investimento no Brasil.

Degree: Mestrado, Controladoria e Contabilidade: Contabilidade, 2013, University of São Paulo

Este trabalho se baseia na teoria de escolhas contábeis, pautadas nas premissas: (i) eficiência de contratos; (ii) assimetria de informação e (iii) comportamento oportunista (Holthausen,… (more)

Subjects/Keywords: Accounting choice; Contabilidade internacional; Escolhas contábeis; Fair value; IAS 40; Teoria da mensuração

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APA (6th Edition):

Pereira, A. F. (2013). Determinantes na escolha do valor justo para propriedades para investimento no Brasil. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-25032013-161045/ ;

Chicago Manual of Style (16th Edition):

Pereira, Anderson Feitosa. “Determinantes na escolha do valor justo para propriedades para investimento no Brasil.” 2013. Masters Thesis, University of São Paulo. Accessed July 08, 2020. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-25032013-161045/ ;.

MLA Handbook (7th Edition):

Pereira, Anderson Feitosa. “Determinantes na escolha do valor justo para propriedades para investimento no Brasil.” 2013. Web. 08 Jul 2020.

Vancouver:

Pereira AF. Determinantes na escolha do valor justo para propriedades para investimento no Brasil. [Internet] [Masters thesis]. University of São Paulo; 2013. [cited 2020 Jul 08]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-25032013-161045/ ;.

Council of Science Editors:

Pereira AF. Determinantes na escolha do valor justo para propriedades para investimento no Brasil. [Masters Thesis]. University of São Paulo; 2013. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-25032013-161045/ ;

14. Gramc, Anita. ZAZNAVANJE RAČUNOVODSKIH POKLICEV IN RAČUNOVODSKE STROKE PRI ŠTUDENTIH RAČUNOVODSTVA V SLOVENIJI.

Degree: 2016, Univerza v Mariboru

Proučevanje zaznavanja računovodske stroke in poklicev pri študentih računovodstva (bodočih računovodjih) je pomembno, kajti tako lahko izvemo ali se bodoči računovodski strokovnjaki zavedajo nalog, ki… (more)

Subjects/Keywords: računovodska stroka; računovodski poklic; študenti računovodstva; odnos študentov računovodstva; odločitev za računovodski poklic; accounting profession; accounting jobs; accounting students; perceptions of accounting profession; accounting as career choice; info:eu-repo/classification/udc/657

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APA (6th Edition):

Gramc, A. (2016). ZAZNAVANJE RAČUNOVODSKIH POKLICEV IN RAČUNOVODSKE STROKE PRI ŠTUDENTIH RAČUNOVODSTVA V SLOVENIJI. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=58730 ; https://dk.um.si/Dokument.php?id=91292&dn= ; https://plus.si.cobiss.net/opac7/bib/12398108?lang=sl

Chicago Manual of Style (16th Edition):

Gramc, Anita. “ZAZNAVANJE RAČUNOVODSKIH POKLICEV IN RAČUNOVODSKE STROKE PRI ŠTUDENTIH RAČUNOVODSTVA V SLOVENIJI.” 2016. Masters Thesis, Univerza v Mariboru. Accessed July 08, 2020. https://dk.um.si/IzpisGradiva.php?id=58730 ; https://dk.um.si/Dokument.php?id=91292&dn= ; https://plus.si.cobiss.net/opac7/bib/12398108?lang=sl.

MLA Handbook (7th Edition):

Gramc, Anita. “ZAZNAVANJE RAČUNOVODSKIH POKLICEV IN RAČUNOVODSKE STROKE PRI ŠTUDENTIH RAČUNOVODSTVA V SLOVENIJI.” 2016. Web. 08 Jul 2020.

Vancouver:

Gramc A. ZAZNAVANJE RAČUNOVODSKIH POKLICEV IN RAČUNOVODSKE STROKE PRI ŠTUDENTIH RAČUNOVODSTVA V SLOVENIJI. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2020 Jul 08]. Available from: https://dk.um.si/IzpisGradiva.php?id=58730 ; https://dk.um.si/Dokument.php?id=91292&dn= ; https://plus.si.cobiss.net/opac7/bib/12398108?lang=sl.

Council of Science Editors:

Gramc A. ZAZNAVANJE RAČUNOVODSKIH POKLICEV IN RAČUNOVODSKE STROKE PRI ŠTUDENTIH RAČUNOVODSTVA V SLOVENIJI. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=58730 ; https://dk.um.si/Dokument.php?id=91292&dn= ; https://plus.si.cobiss.net/opac7/bib/12398108?lang=sl


Vilnius University

15. Grincevičiūtė, Rita. Stambių įmonių apskaitos politikos pasirinkimas ir atskleidimas Lietuvoje.

Degree: Master, 2014, Vilnius University

Darbo tikslas - išnagrinėti finansinės apskaitos politikos savoką, jos pasirinkimą ir atskleidimą stambiose Lietuvos įmonėse. Darbo uždaviniai. Siekiant užsibrėžto tikslo, keliami šie uždaviniai: v tiksliai… (more)

Subjects/Keywords: Apskaitos politika; Stambios įmonės; Akcinės bandrovės; Apskaitos politikos pasirinkimas; Apskaitos politikos atskleidimas; Accounting policy; Choice; Disclosure; Large companies

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APA (6th Edition):

Grincevičiūtė, Rita. (2014). Stambių įmonių apskaitos politikos pasirinkimas ir atskleidimas Lietuvoje. (Masters Thesis). Vilnius University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2006~D_20140620_193450-72208 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16th Edition):

Grincevičiūtė, Rita. “Stambių įmonių apskaitos politikos pasirinkimas ir atskleidimas Lietuvoje.” 2014. Masters Thesis, Vilnius University. Accessed July 08, 2020. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2006~D_20140620_193450-72208 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7th Edition):

Grincevičiūtė, Rita. “Stambių įmonių apskaitos politikos pasirinkimas ir atskleidimas Lietuvoje.” 2014. Web. 08 Jul 2020.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Grincevičiūtė, Rita. Stambių įmonių apskaitos politikos pasirinkimas ir atskleidimas Lietuvoje. [Internet] [Masters thesis]. Vilnius University; 2014. [cited 2020 Jul 08]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2006~D_20140620_193450-72208 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Grincevičiūtė, Rita. Stambių įmonių apskaitos politikos pasirinkimas ir atskleidimas Lietuvoje. [Masters Thesis]. Vilnius University; 2014. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2006~D_20140620_193450-72208 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete


Virginia Tech

16. Martin, Kris Rowland. The Effect of Accounting Method Choice on Earnings Quality: A Study of Analysts' Forecasts of Earnings and Book Value.

Degree: PhD, Accounting and Information Systems, 2002, Virginia Tech

 Whether the quality of a firm's reported earnings affects investors' ability to predict future earnings and stock returns is still a subject of much debate… (more)

Subjects/Keywords: accounting method choice; book-to-market ratio; earnings quality

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Martin, K. R. (2002). The Effect of Accounting Method Choice on Earnings Quality: A Study of Analysts' Forecasts of Earnings and Book Value. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/29240

Chicago Manual of Style (16th Edition):

Martin, Kris Rowland. “The Effect of Accounting Method Choice on Earnings Quality: A Study of Analysts' Forecasts of Earnings and Book Value.” 2002. Doctoral Dissertation, Virginia Tech. Accessed July 08, 2020. http://hdl.handle.net/10919/29240.

MLA Handbook (7th Edition):

Martin, Kris Rowland. “The Effect of Accounting Method Choice on Earnings Quality: A Study of Analysts' Forecasts of Earnings and Book Value.” 2002. Web. 08 Jul 2020.

Vancouver:

Martin KR. The Effect of Accounting Method Choice on Earnings Quality: A Study of Analysts' Forecasts of Earnings and Book Value. [Internet] [Doctoral dissertation]. Virginia Tech; 2002. [cited 2020 Jul 08]. Available from: http://hdl.handle.net/10919/29240.

Council of Science Editors:

Martin KR. The Effect of Accounting Method Choice on Earnings Quality: A Study of Analysts' Forecasts of Earnings and Book Value. [Doctoral Dissertation]. Virginia Tech; 2002. Available from: http://hdl.handle.net/10919/29240


Virginia Tech

17. Belski, William Houston. Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting.

Degree: PhD, Accounting and Information Systems, 2004, Virginia Tech

 The purpose of this research is to examine whether managers of troubled firms engage in income-increasing earnings management for capital market purposes to maintain a… (more)

Subjects/Keywords: Delisting; NASDAQ; Earnings Management; Abnormal Accruals; Accounting Choice

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APA (6th Edition):

Belski, W. H. (2004). Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/26054

Chicago Manual of Style (16th Edition):

Belski, William Houston. “Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting.” 2004. Doctoral Dissertation, Virginia Tech. Accessed July 08, 2020. http://hdl.handle.net/10919/26054.

MLA Handbook (7th Edition):

Belski, William Houston. “Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting.” 2004. Web. 08 Jul 2020.

Vancouver:

Belski WH. Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting. [Internet] [Doctoral dissertation]. Virginia Tech; 2004. [cited 2020 Jul 08]. Available from: http://hdl.handle.net/10919/26054.

Council of Science Editors:

Belski WH. Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting. [Doctoral Dissertation]. Virginia Tech; 2004. Available from: http://hdl.handle.net/10919/26054

18. Chanko, Romina. Redovisningval i tjänsteföretag : Vad ligger till grund för valet?.

Degree: Faculty of Arts and Sciences, 2018, Linköping UniversityLinköping University

Bakgrund: Finansiella rapporter har en betydande roll på marknaden och kan se olika ut beroende på incitament bakom redovisningsval. Företag kan bland annat påverka… (more)

Subjects/Keywords: Accounting choice; service business; K3; revenue recognition; incentive; Redovisningsval; tjänsteföretag; K3; intäktsredovisning; incitament; Business Administration; Företagsekonomi

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APA (6th Edition):

Chanko, R. (2018). Redovisningval i tjänsteföretag : Vad ligger till grund för valet?. (Thesis). Linköping UniversityLinköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148728

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Chanko, Romina. “Redovisningval i tjänsteföretag : Vad ligger till grund för valet?.” 2018. Thesis, Linköping UniversityLinköping University. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148728.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Chanko, Romina. “Redovisningval i tjänsteföretag : Vad ligger till grund för valet?.” 2018. Web. 08 Jul 2020.

Vancouver:

Chanko R. Redovisningval i tjänsteföretag : Vad ligger till grund för valet?. [Internet] [Thesis]. Linköping UniversityLinköping University; 2018. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148728.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Chanko R. Redovisningval i tjänsteföretag : Vad ligger till grund för valet?. [Thesis]. Linköping UniversityLinköping University; 2018. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148728

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of South Africa

19. Gaie-Booysen, Felicia. Lobbying of the accounting standard-setter by South Africa companies.

Degree: 2016, University of South Africa

 This study examined the lobbying of the International Accounting Standards Board (IASB) by South African companies. The aim of this study was to establish the… (more)

Subjects/Keywords: Accounting standard-setting; Accounting standards; Due process; Effectiveness; Lobbying; Lobbying methods; International Accounting Standards Board (IASB); International Financial Reporting Standards (IFRS); South African Institute of Chartered Accountants (SAICA); Rational choice theory; Stakeholders

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Gaie-Booysen, F. (2016). Lobbying of the accounting standard-setter by South Africa companies. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/22170

Chicago Manual of Style (16th Edition):

Gaie-Booysen, Felicia. “Lobbying of the accounting standard-setter by South Africa companies.” 2016. Masters Thesis, University of South Africa. Accessed July 08, 2020. http://hdl.handle.net/10500/22170.

MLA Handbook (7th Edition):

Gaie-Booysen, Felicia. “Lobbying of the accounting standard-setter by South Africa companies.” 2016. Web. 08 Jul 2020.

Vancouver:

Gaie-Booysen F. Lobbying of the accounting standard-setter by South Africa companies. [Internet] [Masters thesis]. University of South Africa; 2016. [cited 2020 Jul 08]. Available from: http://hdl.handle.net/10500/22170.

Council of Science Editors:

Gaie-Booysen F. Lobbying of the accounting standard-setter by South Africa companies. [Masters Thesis]. University of South Africa; 2016. Available from: http://hdl.handle.net/10500/22170


Univerzitet u Beogradu

20. Vučinić, Milena V. Značaj bihejviorističkog pristupa za unapređivanje odlučivanja u savremenim finansijama.

Degree: Fakultet organizacionih nauka, 2016, Univerzitet u Beogradu

Menadžment / Finansijski menadžment Management / Financial management

Predmet ovog rada predstavlja ukazivanje na značaj korišćenja bihejviorističkog pristupa u procesu donošenja poslovnih odluka u savremenim… (more)

Subjects/Keywords: behaviorism; behavioral finance; rational choice; heuristics; partialities; mental accounting; business decision making; psychological aspects of decision making; interdisciplinarity of finance; business performance

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APA (6th Edition):

Vučinić, M. V. (2016). Značaj bihejviorističkog pristupa za unapređivanje odlučivanja u savremenim finansijama. (Thesis). Univerzitet u Beogradu. Retrieved from https://fedorabg.bg.ac.rs/fedora/get/o:13700/bdef:Content/get

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Vučinić, Milena V. “Značaj bihejviorističkog pristupa za unapređivanje odlučivanja u savremenim finansijama.” 2016. Thesis, Univerzitet u Beogradu. Accessed July 08, 2020. https://fedorabg.bg.ac.rs/fedora/get/o:13700/bdef:Content/get.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Vučinić, Milena V. “Značaj bihejviorističkog pristupa za unapređivanje odlučivanja u savremenim finansijama.” 2016. Web. 08 Jul 2020.

Vancouver:

Vučinić MV. Značaj bihejviorističkog pristupa za unapređivanje odlučivanja u savremenim finansijama. [Internet] [Thesis]. Univerzitet u Beogradu; 2016. [cited 2020 Jul 08]. Available from: https://fedorabg.bg.ac.rs/fedora/get/o:13700/bdef:Content/get.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Vučinić MV. Značaj bihejviorističkog pristupa za unapređivanje odlučivanja u savremenim finansijama. [Thesis]. Univerzitet u Beogradu; 2016. Available from: https://fedorabg.bg.ac.rs/fedora/get/o:13700/bdef:Content/get

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

21. Wang, Zhe. The Effect of Financial Disclosure on Mutual Fund Investment Decisions: Evidence from an Information Shock.

Degree: PhD, Finance, 2019, Georgia State University

  This paper investigates how the quality of financial disclosures impacts the portfolio choices of domestic and foreign investment companies. I implement an exogenous shock… (more)

Subjects/Keywords: accounting standards; financial disclosure; portfolio choice; information shock

…Bradshaw, M., B. Bushee, G. Miller (2004). Accounting choice, home bias, and U.S… …Second, the adoption of IFRS has changed the comparability of the accounting standards among… …Keloharju, 2001), and/or conformity in accounting standards (Bradshaw et al., 2004)… …comparability in the accounting standards between domestic and foreign investors. The increase in… …accounting standards. To compare the impact of IFRS adoption on domestic and foreign funds will… 

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Wang, Z. (2019). The Effect of Financial Disclosure on Mutual Fund Investment Decisions: Evidence from an Information Shock. (Doctoral Dissertation). Georgia State University. Retrieved from https://scholarworks.gsu.edu/finance_diss/37

Chicago Manual of Style (16th Edition):

Wang, Zhe. “The Effect of Financial Disclosure on Mutual Fund Investment Decisions: Evidence from an Information Shock.” 2019. Doctoral Dissertation, Georgia State University. Accessed July 08, 2020. https://scholarworks.gsu.edu/finance_diss/37.

MLA Handbook (7th Edition):

Wang, Zhe. “The Effect of Financial Disclosure on Mutual Fund Investment Decisions: Evidence from an Information Shock.” 2019. Web. 08 Jul 2020.

Vancouver:

Wang Z. The Effect of Financial Disclosure on Mutual Fund Investment Decisions: Evidence from an Information Shock. [Internet] [Doctoral dissertation]. Georgia State University; 2019. [cited 2020 Jul 08]. Available from: https://scholarworks.gsu.edu/finance_diss/37.

Council of Science Editors:

Wang Z. The Effect of Financial Disclosure on Mutual Fund Investment Decisions: Evidence from an Information Shock. [Doctoral Dissertation]. Georgia State University; 2019. Available from: https://scholarworks.gsu.edu/finance_diss/37

22. Buryla, Eliza. Relation between Accounting Choices, Book Values and Stock Prices.

Degree: Technology and Society, 2008, University of Skövde

  This study examines the relationship between stock prices and accounting figures, primarily the book value of equity and earnings, as well as the market… (more)

Subjects/Keywords: equity book value; earnings; accounting choice; stock prices; Economics; Nationalekonomi

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APA (6th Edition):

Buryla, E. (2008). Relation between Accounting Choices, Book Values and Stock Prices. (Thesis). University of Skövde. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-1303

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Buryla, Eliza. “Relation between Accounting Choices, Book Values and Stock Prices.” 2008. Thesis, University of Skövde. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-1303.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Buryla, Eliza. “Relation between Accounting Choices, Book Values and Stock Prices.” 2008. Web. 08 Jul 2020.

Vancouver:

Buryla E. Relation between Accounting Choices, Book Values and Stock Prices. [Internet] [Thesis]. University of Skövde; 2008. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-1303.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Buryla E. Relation between Accounting Choices, Book Values and Stock Prices. [Thesis]. University of Skövde; 2008. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-1303

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

23. Antonsson, Jenny. Alea iacta est – Tärningen är kastad : En studie om vad som förklarar mindre aktiebolags val mellan regelverken K2 och K3.

Degree: Faculty of Arts and Sciences, 2014, Linköping UniversityLinköping University

Bakgrund: 97 procent av alla svenska företag har stått inför valet mellan regelverken K2 och K3. De nya regelverken, som gäller för mindre företag,… (more)

Subjects/Keywords: Accounting choice; K2; K3; Positive Accounting Theory; Institutional Theory; Redovisningsval; K2; K3; Positiv redovisningsteori; Institutionell teori

…revisorer och rådgivare FoU Forskning och utveckling IASB International Accounting Standards… …européenne PAT Positive Accounting Theory RR Redovisningsrådet SCB Statistiska centralbyrån… …förklara olika redovisningsval är den positiva redovisningsteorin, Positive Accounting Theory… 

Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7

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APA (6th Edition):

Antonsson, J. (2014). Alea iacta est – Tärningen är kastad : En studie om vad som förklarar mindre aktiebolags val mellan regelverken K2 och K3. (Thesis). Linköping UniversityLinköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-110254

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Antonsson, Jenny. “Alea iacta est – Tärningen är kastad : En studie om vad som förklarar mindre aktiebolags val mellan regelverken K2 och K3.” 2014. Thesis, Linköping UniversityLinköping University. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-110254.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Antonsson, Jenny. “Alea iacta est – Tärningen är kastad : En studie om vad som förklarar mindre aktiebolags val mellan regelverken K2 och K3.” 2014. Web. 08 Jul 2020.

Vancouver:

Antonsson J. Alea iacta est – Tärningen är kastad : En studie om vad som förklarar mindre aktiebolags val mellan regelverken K2 och K3. [Internet] [Thesis]. Linköping UniversityLinköping University; 2014. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-110254.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Antonsson J. Alea iacta est – Tärningen är kastad : En studie om vad som förklarar mindre aktiebolags val mellan regelverken K2 och K3. [Thesis]. Linköping UniversityLinköping University; 2014. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-110254

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

24. Ljungkvist, Viktor. Fotbollsspelare – Aktivering vs Kostnadsföring : En studie om de svenska elitklubbarnas redovisningsval.

Degree: Social Sciences, 2015, Södertörn University

  There are several major research papers on accounting choice that intends to explain and analyze how the intangible assets should be classified. However, there… (more)

Subjects/Keywords: Accounting; accounting choice; football; intangible assets; Swedish Football Association; Redovisning; redovisningsval; fotboll; immateriella tillgångar; Svenska Fotbollförbundet

…An accounting choice is any decision whose primary purpose is to influence (either in… …research on accounting choice, Journal accounting economics 31 (2001) s.256. Ibid, s… …Empirical research on accounting choice, Journal of Accounting & Economics, 2001, No. 31, s.256… …de 20 Francis, Jennifer, Discussion of empirical research on accounting choice, Journal of… …immateriella tillgångar, intangible assets, redovisning, accounting choice, fotboll och business… 

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Ljungkvist, V. (2015). Fotbollsspelare – Aktivering vs Kostnadsföring : En studie om de svenska elitklubbarnas redovisningsval. (Thesis). Södertörn University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27941

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Ljungkvist, Viktor. “Fotbollsspelare – Aktivering vs Kostnadsföring : En studie om de svenska elitklubbarnas redovisningsval.” 2015. Thesis, Södertörn University. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27941.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Ljungkvist, Viktor. “Fotbollsspelare – Aktivering vs Kostnadsföring : En studie om de svenska elitklubbarnas redovisningsval.” 2015. Web. 08 Jul 2020.

Vancouver:

Ljungkvist V. Fotbollsspelare – Aktivering vs Kostnadsföring : En studie om de svenska elitklubbarnas redovisningsval. [Internet] [Thesis]. Södertörn University; 2015. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27941.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ljungkvist V. Fotbollsspelare – Aktivering vs Kostnadsföring : En studie om de svenska elitklubbarnas redovisningsval. [Thesis]. Södertörn University; 2015. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27941

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Hawaii

25. Zhao, Jingwen (Joanna). CLIMATE CHANGE RISK DISCLOSURE AND FIRM VALUE: THE CASE OF U.S. OIL AND GAS COMPANIES.

Degree: 2019, University of Hawaii

Subjects/Keywords: Accounting; accounting choice; asset impairment; climate change risk; climate change risk disclosure; firm value; voluntary disclosure

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Zhao, J. (. (2019). CLIMATE CHANGE RISK DISCLOSURE AND FIRM VALUE: THE CASE OF U.S. OIL AND GAS COMPANIES. (Thesis). University of Hawaii. Retrieved from http://hdl.handle.net/10125/63462

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Zhao, Jingwen (Joanna). “CLIMATE CHANGE RISK DISCLOSURE AND FIRM VALUE: THE CASE OF U.S. OIL AND GAS COMPANIES.” 2019. Thesis, University of Hawaii. Accessed July 08, 2020. http://hdl.handle.net/10125/63462.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Zhao, Jingwen (Joanna). “CLIMATE CHANGE RISK DISCLOSURE AND FIRM VALUE: THE CASE OF U.S. OIL AND GAS COMPANIES.” 2019. Web. 08 Jul 2020.

Vancouver:

Zhao J(. CLIMATE CHANGE RISK DISCLOSURE AND FIRM VALUE: THE CASE OF U.S. OIL AND GAS COMPANIES. [Internet] [Thesis]. University of Hawaii; 2019. [cited 2020 Jul 08]. Available from: http://hdl.handle.net/10125/63462.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Zhao J(. CLIMATE CHANGE RISK DISCLOSURE AND FIRM VALUE: THE CASE OF U.S. OIL AND GAS COMPANIES. [Thesis]. University of Hawaii; 2019. Available from: http://hdl.handle.net/10125/63462

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

26. Zhubi, Adrian. K2 eller K3 : Motiv till att redovisa enligt K3.

Degree: Engineering and Science, 2016, Halmstad University

Titel: K2 eller K3 : Motiv till att redovisa enligt K3  Författare: Adrian Zhubi och Albert Zhubi  Färdigställt: Våren 2016  Handledare: Eva Berggren Bakgrund:… (more)

Subjects/Keywords: accounting choice; accounting advisor’s impact; K2; K3; principles-based accounting; rules-based accounting; redovisningsval; redovisningsrådgivares påverkan; K2; K3; principbaserad redovisning; regelbaserad redovisning

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Zhubi, A. (2016). K2 eller K3 : Motiv till att redovisa enligt K3. (Thesis). Halmstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31544

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Zhubi, Adrian. “K2 eller K3 : Motiv till att redovisa enligt K3.” 2016. Thesis, Halmstad University. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31544.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Zhubi, Adrian. “K2 eller K3 : Motiv till att redovisa enligt K3.” 2016. Web. 08 Jul 2020.

Vancouver:

Zhubi A. K2 eller K3 : Motiv till att redovisa enligt K3. [Internet] [Thesis]. Halmstad University; 2016. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31544.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Zhubi A. K2 eller K3 : Motiv till att redovisa enligt K3. [Thesis]. Halmstad University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31544

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


De Montfort University

27. Ribeiro, Humberto Nuno Rito. New business combinations accounting rules and the mergers and aquisitions activity.

Degree: PhD, 2010, De Montfort University

 The perennial controversy in business combinations accounting and its dialectic with stakeholders’ interests under the complexity of the Mergers and Acquisitions (M&A) activity is the… (more)

Subjects/Keywords: 657; mergers and acquisitions; M and A; M&A activity and waves; accounting regulation; economic consequences; accounting choice; pooling of interests method; purchase method; goodwill amortisation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Ribeiro, H. N. R. (2010). New business combinations accounting rules and the mergers and aquisitions activity. (Doctoral Dissertation). De Montfort University. Retrieved from http://hdl.handle.net/2086/4404

Chicago Manual of Style (16th Edition):

Ribeiro, Humberto Nuno Rito. “New business combinations accounting rules and the mergers and aquisitions activity.” 2010. Doctoral Dissertation, De Montfort University. Accessed July 08, 2020. http://hdl.handle.net/2086/4404.

MLA Handbook (7th Edition):

Ribeiro, Humberto Nuno Rito. “New business combinations accounting rules and the mergers and aquisitions activity.” 2010. Web. 08 Jul 2020.

Vancouver:

Ribeiro HNR. New business combinations accounting rules and the mergers and aquisitions activity. [Internet] [Doctoral dissertation]. De Montfort University; 2010. [cited 2020 Jul 08]. Available from: http://hdl.handle.net/2086/4404.

Council of Science Editors:

Ribeiro HNR. New business combinations accounting rules and the mergers and aquisitions activity. [Doctoral Dissertation]. De Montfort University; 2010. Available from: http://hdl.handle.net/2086/4404

28. Rasmussen, Stephanie Jean Binger. Sell-in versus Sell-through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality.

Degree: 2010, Texas A&M University

 This study examines revenue recognition methods used by high technology firms for sales to distributors. Revenue is either recognized when products are delivered to distributors… (more)

Subjects/Keywords: Revenue recognition; accounting choice; corporate governance; high technology firms; sales to distributors

…requirements for the degree of DOCTOR OF PHILOSOPHY August 2009 Major Subject: Accounting SELL-IN… …August 2009 Major Subject: Accounting iii ABSTRACT Sell-in versus Sell-through Revenue… …regression, I also examine two proxies for financial information quality: the ability of accounting… …information to predict future cash flows and the association between accounting information and… …Specifically, the ability of accounting information to predict future cash flows and the association… 

Page 1 Page 2 Page 3 Page 4 Page 5

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Rasmussen, S. J. B. (2010). Sell-in versus Sell-through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality. (Thesis). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/ETD-TAMU-2009-08-829

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Rasmussen, Stephanie Jean Binger. “Sell-in versus Sell-through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality.” 2010. Thesis, Texas A&M University. Accessed July 08, 2020. http://hdl.handle.net/1969.1/ETD-TAMU-2009-08-829.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Rasmussen, Stephanie Jean Binger. “Sell-in versus Sell-through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality.” 2010. Web. 08 Jul 2020.

Vancouver:

Rasmussen SJB. Sell-in versus Sell-through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality. [Internet] [Thesis]. Texas A&M University; 2010. [cited 2020 Jul 08]. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-2009-08-829.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Rasmussen SJB. Sell-in versus Sell-through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality. [Thesis]. Texas A&M University; 2010. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-2009-08-829

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

29. Nguyen, Thu Hang. L'efficacité du marché financier : essais sur l’effet “momentum” et l’anomalie “accruals” : Market Efficiency : Price Momentum and Accrual Anomaly.

Degree: Docteur es, Sciences de gestion, 2016, Université Lille II – Droit et Santé

Cette thèse se compose de trois essais sur deux anomalies bien documentées : effet momentum et anomalie des ajustements comptables. Le premier essai examine si… (more)

Subjects/Keywords: Anomalie des ajustements comptables; Choix comptables; Qualité des ajustements comptables; Surveillance par des créanciers; Persistance des gains; Détresse financière; Momentum; Marché boursier vietnamien; Accrual anomaly; Accounting choice; Accruals quality; Creditors' monotoring; Earnings persistence; Financial distress; Momentum; Vietnamese stock market

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Nguyen, T. H. (2016). L'efficacité du marché financier : essais sur l’effet “momentum” et l’anomalie “accruals” : Market Efficiency : Price Momentum and Accrual Anomaly. (Doctoral Dissertation). Université Lille II – Droit et Santé. Retrieved from http://www.theses.fr/2016LIL20001

Chicago Manual of Style (16th Edition):

Nguyen, Thu Hang. “L'efficacité du marché financier : essais sur l’effet “momentum” et l’anomalie “accruals” : Market Efficiency : Price Momentum and Accrual Anomaly.” 2016. Doctoral Dissertation, Université Lille II – Droit et Santé. Accessed July 08, 2020. http://www.theses.fr/2016LIL20001.

MLA Handbook (7th Edition):

Nguyen, Thu Hang. “L'efficacité du marché financier : essais sur l’effet “momentum” et l’anomalie “accruals” : Market Efficiency : Price Momentum and Accrual Anomaly.” 2016. Web. 08 Jul 2020.

Vancouver:

Nguyen TH. L'efficacité du marché financier : essais sur l’effet “momentum” et l’anomalie “accruals” : Market Efficiency : Price Momentum and Accrual Anomaly. [Internet] [Doctoral dissertation]. Université Lille II – Droit et Santé 2016. [cited 2020 Jul 08]. Available from: http://www.theses.fr/2016LIL20001.

Council of Science Editors:

Nguyen TH. L'efficacité du marché financier : essais sur l’effet “momentum” et l’anomalie “accruals” : Market Efficiency : Price Momentum and Accrual Anomaly. [Doctoral Dissertation]. Université Lille II – Droit et Santé 2016. Available from: http://www.theses.fr/2016LIL20001

30. Ernhagen, Lovisa. Vem omprövar nyttjandeperiod?.

Degree: Faculty of Arts and Sciences, 2016, Linköping UniversityLinköping University

Inledning Deloitte gjorde 2013 en granskning av Jönköpings kommun som visade på att rutiner saknades avseende omprövning av nyttjandeperiod för materiella anläggningstillgångar. Detta skulle… (more)

Subjects/Keywords: Accounting choice; Useful life; Review; Properties; Owner identity; Redovisningsval; Nyttjandeperiod; Omprövning; Materiella anläggningstillgångar; Ägaridentitet

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Ernhagen, L. (2016). Vem omprövar nyttjandeperiod?. (Thesis). Linköping UniversityLinköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129733

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Ernhagen, Lovisa. “Vem omprövar nyttjandeperiod?.” 2016. Thesis, Linköping UniversityLinköping University. Accessed July 08, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129733.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Ernhagen, Lovisa. “Vem omprövar nyttjandeperiod?.” 2016. Web. 08 Jul 2020.

Vancouver:

Ernhagen L. Vem omprövar nyttjandeperiod?. [Internet] [Thesis]. Linköping UniversityLinköping University; 2016. [cited 2020 Jul 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129733.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ernhagen L. Vem omprövar nyttjandeperiod?. [Thesis]. Linköping UniversityLinköping University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129733

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

[1] [2]

.