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Exploring Management Accounting Change in ERP Context - Four Perspectives
(Tampere University Press, 2010)
Väitöskirja
Väitöskirja
Väitöskirjassa tutkitaan modernin tietotekniikan roolia yrityksen taloudellisessa ohjauksessa, sekä sitä, kuinka yrityksen talousjohto aktiivisella toiminnallaan kykenee paitsi ohjailemaan taloudellisia resursseja, myös ...
Supporting whose Interest? Discussions on corporate social responsibility in business media texts The case of Romania
(Tampere University Press, 2011)
Väitöskirja
Väitöskirja
Yrityksillä on moniulotteinen rooli yhteiskunnassa, ne ovat keskeisiä toimijoita taloudellisen kasvun ja sosiaalisen hyvinvoinnin luomisessa. Yritysten keskeinen asema ja vallankäyttö ovat nostaneet esille huolen yritysten ...
Board Independence and Asymmetric Timeliness of Earnings in a Bank- oriented Financial System: Evidence from Finland
(2009)
Lisensiaatintyö
Lisensiaatintyö
This study examines the link between the board independence and asymmetric timeliness of earnings in a bank-oriented financial system. The models by Basu (1997) and Ball & Shivakumar (2005) are re-estimated. This study ...
Culture - Impact on Financial Accounting Disclosure Behaviour - Empirical Evidence from Singapore and Australia
(2006)
Pro gradu -tutkielma
Pro gradu -tutkielma
This study concentrated on the issues of financial accounting disclosure behaviour from a cultural perspective. The main objective was to find out whether held national cultural values do have an impact on disclosure ...
STRUCTURING AND OFF-BALANCE SHEET FINANCING OF MORTGAGE CREDIT DERIVATIVES
(2009)
Pro gradu -tutkielma
Pro gradu -tutkielma
This paper describes investment banking of mortgage credit derivatives in terms of structuring and off-balance sheet financing. The benefits and risks are also studied. The study describes the particular mechanism of ...
REAL OPTIONS THEORY AND ITS APPLICABILITY TO ACQUISITION VALUATION
(2010)
Pro gradu -tutkielma
Pro gradu -tutkielma
Objectives of the study
The aim of dissertation was to study and analyze the real options theory and its applicability to acquisition valuation. The study was aimed for a better understanding of the real options theory ...
A framework for understanding factors affecting the development and application of a predictive performance measurement system
(2008)
Pro gradu -tutkielma
Pro gradu -tutkielma
Performance measurement, although an integral part of regular business operations is back on the current agenda as a topic of great interest. Researchers from multiple functional backgrounds and representing several different ...
Application of Global Reporting Initiative (GRI) in the sustainability reporting of financial services
(2009)
Pro gradu -tutkielma
Pro gradu -tutkielma
Sustainability reporting refers to the process in which an organization gives an account of issues related to corporate sustainability over a particular reporting period. The report is meant for both internal and external ...
A Way of Seeing Corporate Sustainability Reporting
(Tampere University Press, 2009)
Väitöskirja
Väitöskirja
Väitöskirjassa tutkitaan yritysten vapaaehtoista kestävän kehityksen raportointia. Tutkielma tarkastelee kriittisesti yritysten käyttämää retoriikkaa ja osoittaa, että yritysmaailma hyödyntää kestävään kehitykseen liittyviä ...
The evolution of sustainability reporting in the Finnish oil and energy sector - The case of Neste Oil Corporation
(2010)
Pro gradu -tutkielma
Pro gradu -tutkielma
Since the early 1990s, more and more companies are voluntarily reporting about topics related to their social and environmental responsibility in order to keep the different stakeholders informed. Corporate social disclosures ...