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Sökning: swepub > Övrigt vetenskapligt > Göteborgs universitet > Högskolan i Jönköping > Jonäll Kristina > Engelska

  • Resultat 1-4 av 4
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  • Jonäll, Kristina, et al. (författare)
  • The effect of the financial crises on European banks narrative communication
  • 2013
  • Ingår i: 36th Annual Congress of the European Accounting Association, May 2-6, 2013 Paris Dauphine University, Paris, France.
  • Konferensbidrag (övrigt vetenskapligt)abstract
    • Accounting narratives have become an increasingly important part of the financial information that companies provide as an integral part of orporate financial reports. Accounting narratives play a crucial role for management when communication finnacial performance. Accounting narratives are considered an important document for the investment decisions of both private and institutional investors. However, since accounting narratives are unaudited they may be influenced by corporate management and thus may be subject to impression management. This paper focuses on the chairman's narratives in European top banks before, during and after the first recent banking crisis. It discusses how banks' reporting strategies and narratives depend on underlying financial performance. The aim of this study is to examine how the financial crisis affects the accounting narratives and whether this differs between countries and over time. This study also investigates if the President's explanations of performance in the CEO letter are affected by the crisis by looking at textual characterisitcs about good and bad news in different ways. The results in this paper indicate that banks ́ chairman's statements are subject to impression management techniques and contribute to an enhanced understanding of impression management in banks reporting context.
  • Rimmel, Gunnar, et al. (författare)
  • Accounting Scandals in Sweden -A Long Tradition
  • 2010
  • Ingår i: Creative Accounting, Fraud and International Accounting Scandals. - Chichester, USA : John Wiley And Sons Ltd. - 9780470057650
  • Bokkapitel (övrigt vetenskapligt)abstract
    • Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
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  • Resultat 1-4 av 4
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konferensbidrag (3)
bokkapitel (1)
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Rimmel, Gunnar, (4)
Baboukardos, Diogeni ... (1)
Jones, Michael John, (1)
Forskningsämne (UKÄ/SCB)
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