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Sökning: swepub > Övrigt vetenskapligt > Högskolan i Jönköping > Jonäll Kristina

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1.
  • 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.
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2.
  • 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. - 978-0-470-05765-0 - 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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3.
  • Rimmel, Gunnar, 1971-, et al. (författare)
  • Biodiversity reporting in Sweden : corporate disclosure and preparers' views
  • 2013
  • Ingår i: Accounting, Auditing & Accountability Journal. - Emerald Group Publishing Limited. - 0951-3574. ; 26:5, s. 746-778
  • Tidskriftsartikel (övrigt vetenskapligt)abstract
    • Purpose: The purpose of this article is to provide an account of the quantity, location and intentions behind companies’ biodiversity disclosure.Design/methodology/approach: This study applies a mixed methods approach to the examination of the quantity and location of biodiversity disclosure. The research focuses on a study of corporate websites and corporate reports over a five-year period. Interviews with company representatives were also conducted regarding company intentions behind biodiversity disclosure.Findings: The findings of this study show that few of the companies studied have a record of providing continuous biodiversity information. Those companies that provide the most biodiversity information are in the lower-risk sector. The interview respondents identify social environmental reporting frameworks as catalysts for biodiversity disclosure. A reason for this low level of biodiversity disclosure may be the infrequency of interaction with pressure groups. However, the respondents also state, as increasingly their companies have paid more attention to sustainability reporting in recent years, more detailed biodiversity disclosure has resulted.Research limitations/implications: The research in this study, which is explorative and descriptive, is limited to a study of the quantity and location of biodiversity disclosure by 29 companies listed on the OMXS30 and the preparers’ reasons for such disclosure.Originality/value: This is an original study that attempts to go beyond mere reporting of biodiversity disclosure by examining the motivations for such disclosure using interviews with company representatives.
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  • Resultat 1-5 av 5
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konferensbidrag (3)
tidskriftsartikel (1)
bokkapitel (1)
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Rimmel, Gunnar (4)
Jones, Michael John, (2)
Rimmel, Gunnar, 1971 ... (1)
Jonäll, Kristina, 19 ... (1)
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Göteborgs universitet (3)
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Engelska (5)
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