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Dissertations / Theses on the topic 'Qualitative characteristics of financial information'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Gafarov, Timur. "Kontrola kvality finančních výkazů pro zavedení systému vnitřní kontroly." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-233732.

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Though at the enterprises the estimation of a financial condition is annually, it is necessary to develop, to improve constantly and to evaluate the system of the internal control, necessary to develop a technique of the reporting quality estimation of the enterprise specially for the certain enterprise in view of all features, to take advantage of statistical data and to draw corresponding conclusions, to make constant monitoring. The purpose of development of the mechanism - detection of deviations of data in the reporting from actual results of activity, definition of clauses causing distor

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2

Kovács, Levente, and Roman Poberezhny. "The purpose and characteristics of financial information for SME: European experience." Thesis, NTU "KhPI", 2016. http://repository.kpi.kharkov.ua/handle/KhPI-Press/27101.

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Describes the purpose and features of financial information for small and medium businesses. Summarized the European experience, developed scientific and practical recommendations on its use in Ukrainian conditions.<br>Розглянуто цілі і характеристики фінансової інформації для малого і середнього бізнесу. Узагальнено європейський досвід, розроблено науково-практичні рекомендації по його використанню в українських умовах.

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3

Dasgupta, Monali. "A study of company characteristics associated with financial disclosure practices in India." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2003. https://ro.ecu.edu.au/theses/1301.

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The objective of the study is to examine firms characteristics associated with aggregate financial disclosure practices of listed Indian manufacturing and trading companies for the financial year 1999-2000. Eight research hypothesis were developed. It is hypothesised that firm size, size of the audit firm, leverage, multinational company influence, and capital increase will be positively associated with disclosure of financial information by Indian companies, while ownership diffusion, liquidity and profitability will have no association with disclosure of financial information by Indian compa

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4

Doss, Farrell Dean. "Impact of financial risk on U.S. apparel buyers' need for information sources and information on product characteristics and vendor reputation." Diss., Virginia Tech, 1996. http://hdl.handle.net/10919/40259.

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5

Cederlöv, Joakim, and Elinore Hagman. "Software quality characteristics and where to find them : A qualitative study of how developers in Örebro work with design quality." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-89800.

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6

Di, Palermo Vincent. "Social Influence and Organizational Innovation Characteristics on Enterprise Social Computing Adoption." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2026.

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Ample research has been conducted to identify the determinants of information technology (IT) adoption. No previous quantitative researchers have explored IT adoption in the context of enterprise social computing (ESC). The purpose of this study was to test and extend the social influence model of IT adoption. In addition, this study addressed a gap in the research literature and presented a model that relates the independent variables of social action, social consensus, social authority, social cooperation, perceived relative advantage, perceived compatibility, perceived ease of use, perceive

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7

Kaufmann, Christine [Verfasser], and Martin [Akademischer Betreuer] Weber. "The Influence of Information Presentation, Psychological Mechanisms, and Personal Characteristics on Households’ Financial Decision Making / Christine Kaufmann. Betreuer: Martin Weber." Mannheim : Universitätsbibliothek Mannheim, 2012. http://d-nb.info/1034315013/34.

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8

Cakir, Murat. "Information System Effectiveness Assessment Framework For The Turkish Army." Master's thesis, METU, 2004. http://etd.lib.metu.edu.tr/upload/2/12605338/index.pdf.

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The primary purpose of this study is to develop a methodology that can be used to assess IS effectiveness in the Turkish Army. This study starts with the review of the information system effectiveness and assessment paradigms. Afterwards, influences of the characteristics of the Turkish Army on IS effectiveness assessment techniques are investigated. Observations and interviews are determined as the favorable data collection techniques. A user perceived effectiveness assessment instrument for semi-structured interviews is developed. Then a case study is applied to assess IS effectiveness in on

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9

Dodd, David W. "The Role of Information in the Decision-Making Processes of Chief Academic Officers and Chief Financial Officers at Liberal Arts Colleges." Ohio University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1501862986259951.

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10

Branzell, Kalle, and Gabriella Hektor. "Sharing is caring? : A qualitative study exploring how Swedish Generation X-ers relate to fake news on Facebook." Thesis, Jönköping University, JTH, Avdelningen för datateknik och informatik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53934.

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Background: It is evident that fake news has become more common since the world transitioned into a more digital age. Previous research on the topic of fake news has usually been done on different generations and often by comparing them to one another in order to highlight differences between age groups. However, there are no studies to be found on Generation X alone in Sweden. Purpose: The purpose of this study was to examine Swedish Generation X-ers and their relation to news posts found on Facebook, in order to find out how they interact with it and what they would do to make sure a news p

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11

Köhlström, Julia, and Emma Hjelte. "Att finna, eller att inte finna : En kvalitativ studie gällande tillgänglighet och information kring kommunala e-tjänster och webbsidor rörande ekonomiskt bistånd inom socialtjänsten." Thesis, Linköpings universitet, Institutionen för samhälls- och välfärdsstudier, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131819.

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Digitaliseringen har påverkat samhället i sin helhet, men det saknas aktuell forskning om digitaliseringen av socialt arbete. Därför har vi valt att kartlägga och diskutera området - empiriskt och teoretiskt. Studien ämnar kartlägga och jämföra socialtjänstens kommunala webbsidor kring den information som berör ekonomiskt bistånd, med koppling till rådande lagstiftning, mediateori och språkets betydelse. Studien studerar kommunernas användning av e-tjänster kopplade till ekonomiskt bistånd, sett till jämlikhet och tillgänglighet. Empirin, vilken inhämtats från tio svenska kommunala webbsidor m

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12

Ahrnberg, Jonathan, and Rasmus Andersson. "K3 vs IFRS : Påverkan på de finansiella rapporterna vid kapitalisering av leasing." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23851.

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Leasing has for many years been an attractive financing alternative, especially for companies with a high debt-to-equity ratio. It is estimated that every third purchase is financed through leasing. Leasing has despite its popularity been exposed to criticism. What lead to the discussions is that a large part of the leasing was handled outside of the balance sheet. The discussions have finally resulted in IASB issuing a new leasing standard, IFRS 16, which replaced the previous standard IAS 17. With IAS 17, the lessee could classify his leases as operational or financial, with IFRS 16 all leas

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13

Peres, Luciano Nurnberg. "Novo olhar sobre a qualidade da informação contábil: a ótica dos observatórios sociais." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11072017-152619/.

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O Brasil está em processo de convergência às normas internacionais de Contabilidade aplicadas ao setor público. Estas normas visam a produção de informações contábeis de alta qualidade para fins de tomada de decisão e accountability e estabelecem que os cidadãos estão entre os principais usuários de suas informações. Os cidadãos compõem um grupo de usuários diversificado, com conhecimentos e necessidades informacionais distintas. Um caso em que os cidadãos possam precisar das informações contábeis é ao realizar o controle social sobre as atividades do setor público. Em particular, o Observatór

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14

Alshammari, Turki. "The composition and characteristics of stockholders in GCC markets, and their response to the released information : an application to credit rating agencies' and Imams' announcements." Thesis, Université de Lorraine, 2020. http://www.theses.fr/2020LORR0098.

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Nous examinons l’influence possible de la présence dominante des investisseurs individuels sur le comportement des marchés boursiers dans les pays du Conseil de Coopération du Golfe (CCG), en réaction aux annonces provenant des agences de notation de crédit et de celles émanant des Imams (érudits islamiques). Nous faisons notamment l’hypothèse que la langue anglaise utilisée par les agences internationales de notation de crédit (CRAs) pour publier leurs décisions ne réduirait qu'imparfaitement l’asymétrie d'information présente sur les marchés du CCG, en raison du faible niveau de connaissance

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15

Sandin, Olof, and Alexander Söderlund. "Hållbarhetsrapportering – en studie om skillnader mellan noterade och statliga företag." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-34509.

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Ämnet hållbarhet är idag mer aktuellt än någonsin. Många företag tar ansvar för sin påverkan på omgivningen och detta ansvar har kommit att bli en del av den externa rapporteringen. Företags hållbarhetsrapportering har traditionellt varit frivillig och det har tillämpats självreglering. I kontrast till de noterade företagens avsaknad av regler har svenska staten, genom införandet av en ägarpolicy, ställt upp krav på de statliga företagen. Kraven innebär att de statliga företagen ska agera föredömligt inom hållbart företagande och hållbarhetsrapportera i enlighet med GRI:s riktlinjer. Syftet me

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16

Rönnberg, Persson Rebecca, and Julia Andersson. "K3 eller frivillig tillämpning av IFRS? : En komparativ studie mellan redovisning av finansiella tillgångar ur ett intressentperspektiv." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-37525.

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Efter den globala finanskrisen år 2008 riktades en stor kritik mot standarden IAS 39 Finansiella instrument: Redovisning och värdering. Denna kritik grundade sig i att standarden var allt för komplicerad. Detta påpekades redan vid dess publicering år 1999. Som svar på denna kritik började IASB att ta fram en ny standard, IFRS 9 Finansiella Instrument, som blev obligatorisk att tillämpa från och med 1 januari år 2018. Vid tillämpning av IFRS 9 kommer företag ges bättre förutsättningar för att utforma en redovisning som tillhandahåller en mer rättvisande bild av hur risker med finansiella instru

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17

Lysér, Oskar, and Viktor Sylvén. "Ger IFRS 9 bättre beslutsunderlag? : En dokumentstudie ur en investerares perspektiv." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-79139.

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IFRS 9 är en ny standard som avser att förbättra redovisningen av finansiella instrument. Detta grundade sig i finanskrisen 2008 då föregångaren IAS 39 fick motstå kritik för att redovisa kreditförluster för sent. Med IFRS 9 introducerades därför en ny framåtblickande nedskrivningsmodell där företagen blivit tvungna att ta hänsyn till framtida makroekonomiska faktorer. Tidigare forskning har främst studerat banker eller avsett att beräkna framtida effekter av IFRS 9 innan standarden implementerades 2018. Det har inte påvisats några väsentliga effekter av IFRS 9 inom banksektorn. Det som skilje

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18

Trajanovska, Emilija, and Josefin Sande. "Finansiella tillgångar : en komparativ studie av K3 och RFR 2/IFRS 9." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14381.

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I början av 2018 började den nya standarden IFRS 9, framtagen av IASB, gälla. Standarden ersätter den tidigare IAS 39 som behandlar finansiella instrument och är framtagen efter den stora finanskrisen under 2000-talet. I samband med implementeringen av IFRS 9 kan ett företags klassificerings, omklassificerings, redovisning och värdering samt nedskrivning av finansiella tillgångar påverkas annorlunda. Till följd av detta kommer det uppstå större skillnader mellan det svenska regelverket K3, som grundats på IFRS, och den nya standarden i IFRS beträffande finansiella tillgångar. Studien är en kom

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19

Yen, Hsiu-Min, and 顏秀珉. "The firm characteristics and information content of the voluntary financial forecast corporate." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/30836180071102240290.

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碩士<br>東海大學<br>財務金融學系<br>95<br>Taiwan government implements the mandatory financial forecast policy since May, 1991, but investors can not understand the financial forecast information effectively and objectively because the forecasting quality is not coherent. Thereby the government institutions adopted the voluntary disclosure on January 1, 2005. We select the voluntary disclose forecast companies listed on the Exchange House and OTC from 2005 to 2006 to investigate which are the deciding voluntary disclosure of financial forecast factors, as well as the information content and predictive abi

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20

Wei, I.-Liu, and 魏伊柳. "The Correlation study of Audit Committee Characteristics on Information Disclosure and Financial Restatement." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/86789293951437421209.

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碩士<br>國立高雄應用科技大學<br>企業管理系碩士在職專班<br>101<br>Corporate governance in well-functioning mechanisms is the responsibility of enterprise and improves the level of information disclosure. Recently, in order to enhance corporate governance performance, the government had amended the related rules about the establishment of audit committee. The Audit Committee is a committee under the Board's functions, composed of independent directors,included at least one member with financial expertise,and aims at improving the Corporate governance effectiveness The purpose of this study is to explore the correlati

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21

Lin, Yun-chih, and 林韻之. "A Study of Information Disclosure between Financial Information Qualitative and Corporate Governance: An Example of Bank Holding Company in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/01370062236109769289.

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碩士<br>靜宜大學<br>會計學系<br>102<br>This study researches 14 finance holding company in Taiwan, including Hua Nan Financial Holdings Co., Ltd., Fubon Financial Holding Co., Ltd., Cathay Financial Holding Co., Ltd., China Development Financial Holding Corporation, E.SUN Financial Holding Co., Ltd., Yuanta Financial Holding Co., Ltd., Mega Financial Holding Company, Taishin Financial Holding Co., Ltd., Shin Kong Financial Holding Co., Ltd., Waterland Financial Holding Co., Ltd., SinoPac Holdings Co., Ltd., CTBC Holding, First Financial Holding Co., Ltd., Jih Sun Financial Holding Co., Ltd. in 2012. Thi

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22

Rasmussen, Stephanie Jean Binger. "Sell-in versus Sell-through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality." 2009. http://hdl.handle.net/1969.1/ETD-TAMU-2009-08-829.

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This study examines revenue recognition methods used by high technology firms for sales to distributors. Revenue is either recognized when products are delivered to distributors (sell-in) or when distributors resell products to end-users (sell-through). This is the first empirical study to examine the firms that use these revenue recognition methods and the quality of financial information reported under the methods. I use a logistic regression to compare 479 firm-year observations in the computer and electronic equipment industries that use either the sell-in method or the sell-through method

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23

Cevey, Tom, and Burman Emma Ojala. ""Can’t anyone just do it for me?!" : A qualitative study of 10 women’s views on investments and robo-advisory." Thesis, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-25486.

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Robo-advisory is a new service in the financial market and is designed to support financial decisions. Previous researches show that attitudes toward robo-advisory are an important aspect of their acceptance, and therefore this study is designed to investigate how the attitudes to robo-advisory is affected by five chosen factors. Previous studies also show a lack of financial literacy in young women leading to poor investment decisions. The purpose of this thesis is therefore to study how the factors influence the attitudes toward robo-advisors from a perspective of a young women in order to s

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24

Chen, Chin-Huan, and 陳景煥. "A Study on the Relationship among Personality Characteristics，Information Source and Investor Behavior － The example on the Certified Financial Planner." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/36110482848539491751.

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碩士<br>國立中正大學<br>企業管理所<br>96<br>Certified financial planners are internationally certified financial experts to provide financial plans for clients. They are more easily to access the private information and have better knowledge base of financial products than the security analysts and noisy traders. They have professional knowledge and profound investment planning experience to their clients. However, when it comes to their own investment, will their personal characters affect their investment decision? This study attempts to understand the planers'' investment decision making on their pe

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25

Ke, Yi-Ying, and 柯宜瑩. "The Mediating Effect of Information Quality on the Relationship Between International Financial Reporting Standards Characteristics and Internal Control Reporting Objectives." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ze82t5.

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碩士<br>國立中央大學<br>企業管理學系在職專班<br>105<br>The International Financial Reporting Standards (IFRS) stand for a generally applied accounting system across the globe. Many countries have required businesses to apply the IFRS. In light of the wide application of the IFRS and to enhance the connection between Taiwanese and international investment markets, the Financial Supervisory Commission of the Executive Yuan, Taiwan, promulgated in 2013 the mandatory adoption of the IFRS and has since required businesses to reformulate their financial statements in order to improve their international competitivene

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Alic, Irina. "Decision Support Systems for Financial Market Surveillance." Doctoral thesis, 2016. http://hdl.handle.net/11858/00-1735-0000-002B-7D04-4.

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Entscheidungsunterstützungssysteme in der Finanzwirtschaft sind nicht nur für die Wis-senschaft, sondern auch für die Praxis von großem Interesse. Um die Finanzmarktüber-wachung zu gewährleisten, sehen sich die Finanzaufsichtsbehörden auf der einen Seite, mit der steigenden Anzahl von onlineverfügbaren Informationen, wie z.B. den Finanz-Blogs und -Nachrichten konfrontiert. Auf der anderen Seite stellen schnell aufkommen-de Trends, wie z.B. die stetig wachsende Menge an online verfügbaren Daten sowie die Entwicklung von Data-Mining-Methoden, Herausforderungen für die Wissenschaft dar. Entscheid

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