| 1. |
- Almqvist, Roland, et al.
(författare)
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Management control of health - the Swedish example
- 2007
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Ingår i: Work Health and Management Control. - Stockholm : Thomson Fakta AB. - 9789176102725 ; , s. 291-318
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Management control practices have spread to areas other than formerly occupied by traditional management accounting techniques. In this chapter, results from a number of development projects regarding management control of health are presented. The purpose of the chapter is to assess the proposed health statement models in Sweden as leading or lagging management control systems: (1) How are health statements used in the organizations? (2) Could health statements be an effective device to develop management control practices with the aim of improving health? The research has been performed through longitudinal studies including in-depth interviews and observations made over a three-year period. The empirical findings are analyzed using a two-dimensional matrix comprising diagnostic reporting routines and interactive management control functions. Tentative conclusions indicate that the proposed health statement models are mainly based on diagnostic control with a focus on lagging indicators, but there are examples of the successful integration of health statement models with management control models when certain criteria of change are fulfilled.
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| 5. |
- Baboukardos, Diogenis, et al.
(författare)
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Den positiva redovisningsteorin
- 2016
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Ingår i: Redovisningsteorier. - Stockholm : Sanoma Utbildning. - 9789152318263 ; , s. 63-76
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 6. |
- Baboukardos, Diogenis, 1981-
(författare)
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Essays on the market valuation implications of mandatory corporate reporting
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation.The starting point of this empirical inquiry is the value relevance of purchased goodwill under IFRS and the moderating role that different levels of compliance with IFRS mandatory disclosures play on its market valuation. Similar to the first essay, the second essay focuses on traditional accounting information (specifically book value of equity and earnings) and examines potential differences on its market valuation before and after the mandatory introduction of an integrated reporting approach. The third essay focuses on mandatory carbon emissions reporting and compares its valuation relevance when such reporting is mandated by regulation vis-à-vis when it is voluntary. Finally, the fourth essay examines the market valuation interplay between mandatory financial and non-financial disclosures.This dissertation intends to be of particular relevance first; to the accounting academic community which acknowledges that mandatory disclosures are not well understood and it calls for further research on how users of annual reports view mandatory disclosures and second; to accounting regulators. Empirical research on the value relevance of corporate reporting can provide useful insights into questions of interest to regulators because its research questions are often motivated by broader questions raised by these non-academic constituents. The dissertation in hand has similar motivations.
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| 7. |
- Baboukardos, Diogenis, 1981-, et al.
(författare)
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Goodwill under IFRS : Relevance and disclosures in an unfavorable environment
- 2014
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Ingår i: Accounting Forum. - : Elsevier. - 0155-9982 .- 1467-6303. ; 38:1, s. 1-17
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Tidskriftsartikel (refereegranskat)abstract
- The accounting treatment of purchased goodwill under IFRS has been severely criticizeddue to the extensive use of fair value accounting. The purpose of this study is to enrich theongoing debate upon this issue by drawing attention to the market valuation implications ofgoodwill in a country outside the Anglo-Saxon accounting paradigm, where the applicationof fair value accounting has been seen as more problematic. The results indicate that, in thecase of purchased goodwill, fair value accounting generates relevant accounting numbersbut only in companies that comply highly with IFRS disclosure requirements.
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| 10. |
- Baboukardos, Diogenis, et al.
(författare)
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Value relevance of accounting information under an integrated reporting approach : A research note
- 2016
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Ingår i: Journal of Accounting and Public Policy. - : Elsevier BV. - 0278-4254 .- 1873-2070. ; 35:4, s. 437-452
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Tidskriftsartikel (refereegranskat)abstract
- This research note aims to enrich our understanding regarding the market valuation implications of financial reporting under an Integrated Reporting (IR) approach. In order to do so, we focus on the Johannesburg Stock Exchange (JSE) and we examine whether the value relevance of summary accounting information (i.e., book value of equity and earnings) of firms listed on the JSE has enhanced after the mandatory adoption of an IR approach under the King III Report. Our study can be seen as a response to the recent calls for a closer investigation of the usefulness of the new reporting trend for investors. More specifically, our study can be seen as a response to the stance taken by the International Integrated Reporting Council (IIRC) Framework that the adoption of an IR approach improves the usefulness of financial reporting for investors. For our empirical tests we utilize a sample of 954. firm-year observations and employ a linear price-level model which associates a firm's market value of equity with its book value of equity and earnings. In line with the IIRC Framework's expectations, we find strong evidence of a sharp increase of the earnings' valuation coefficient. However, contrary to the Framework's stance, our results indicate a decline in the value relevance of net assets. Such a decline may be imputed to risks and/or unbooked liabilities that are revealed or measured more reliably after the introduction of an IR approach on the JSE. It should be noted, however, that despite its cause, the decline in the value relevance of net assets can be seen as a further argument in favor of the IIRC stance to assign equal importance to a wide range of "capitals," such as human, social and natural capital. We believe that our findings are of particular interest to a wide range of regulators, standards setters, practitioners, and academics but first and foremost to the JSE and IIRC.
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