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Sökning: db:Swepub > Handelshögskolan i Stockholm

  • Resultat 1-10 av 7973
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  • A Bad Apple Went Away: Exploring Resilience among Bitcoin Entrepreneurs
  • Proceedings (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
    • The emerging digital cryptocurrency Bitcoin has made waves in mainstream media  across the globe, as have the numerous extreme events that have rocked it. One such event,  the bankruptcy of a prominent Bitcoin exchange called Mt. Gox, particularly shocked the  emerging sociotechnical field. However, it is not clear how the numerous entrepreneurial  firms operating in this field survived this shock.
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  • A Longitudinal Investigation Of Business Angel Relationship Risk Mitigation Strategies Within Investments - A Three-dimensional Approach
  • 2015
  • Proceedings (redaktörskap) (refereegranskat)abstract
    • Business angel (BA) investing is associated with various types of risks, where relationship risk often is highlighted as being especially critical (Fiet, 1995). Three investor strategies for mitigating relationship risks associated with BA investing in young private firms can be traced in the literature: (i) indirect control through monitoring and rewarding/punishing entrepreneur behavior and output, (ii) direct control through active involvement, and (iii) relying on mutual trust (Van Osnabrugge and Robinson, 2000; Maxwell and Lévesque, 2011). While early research in the field adopted a rather static view on BA categorization (Coveney and Moore, 1998; Sørheim and Landström, 2001), more contemporary research shows that BAs change investment roles across investments (Avdeitchikova, 2008; Lahti, 2011). However, whether BAs behave differently regarding risk mitigation within investments is less explored. This explorative study contributes to the opening of the black box of how BAs may shift risk mitigation strategies over time within single investments.
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  • Aaberge, Rolf, et al. (författare)
  • Income Inequality and Income Mobility in the Scandinavian Countries Compared to the United States
  • 2002
  • Ingår i: The Review of Income and Wealth. - : Blackwell Publishers Ltd. - 1475-4991 .- 0034-6586. ; 48:4, s. 443-469
  • Tidskriftsartikel (refereegranskat)abstract
    • This paper compares income inequality and income mobility in the Scandinavian countries and the United States during 1980-90. The results suggest that inequality is greater in the United States than in the Scandinavian countries and that this inequality ranking of countries remains unchanged when the accounting period of income is extended from one to eleven years. The pattern of mobility turns out to be remarkably similar, in the sense that the proportionate reduction in inequality from extending the accounting period of income is much the same. But we do find evidence of greater dispersion of first differences of relative earnings and income in the United States. Relative income changes are associated with changes in labor market and marital status in all four countries, but the magnitude of such changes are largest in the United States.
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  • Abad, C., et al. (författare)
  • On the 'Disclosure Initiative - Principles of Disclosure': The EAA Financial Reporting Standards Committee's View
  • 2020
  • Ingår i: Accounting in Europe. - : Informa UK Limited. - 1744-9480 .- 1744-9499. ; 17:1, s. 1-32
  • Tidskriftsartikel (refereegranskat)abstract
    • This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by the Financial Reporting Standards Committee (FRSC) of the European Accounting Association (EAA). The work includes reviews of relevant academic literature of areas related to the various questions posed by the IASB in the Discussion Paper, including the 'disclosure problem' and the objective of the project, the suggested principles of effective communication, the roles of the primary financial statements and notes, the location of information and the use of performance measures. The paper also discusses the disclosure of accounting policies, the objectives of centralised disclosure, and the New Zealand Accounting Standards Board staff's approach to disclosure.
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  • Abdulkadiroglu, Atila, et al. (författare)
  • School Choice
  • 2023. - 1
  • Ingår i: Handbook of the Economics of Education. - : Elsevier. - 1574-0692. - 9780323992404 - 0323992404 ; 6, s. 135-185
  • Bokkapitel (refereegranskat)abstract
    • School districts in the United States and around the world are increasingly moving away from traditional neighborhood school assignment, in which pupils attend closest schools to their homes. Instead, they allow families to choose from schools within district boundaries. This creates a market with parental demand over publicly-supplied school seats. More frequently than ever, this market for school seats is cleared via market design solutions grounded in recent advances in matching and mechanism design theory. The literature on school choice is reviewed with emphasis placed on the trade-offs among policy objectives and best practices in the design of admissions processes. It is concluded with a brief discussion about how data generated by assignment algorithms can be used to answer contemporary empirical questions about school effectiveness and policy interventions.
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