Browsing Ph.D. theses (AA/ACC) by Title
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Stenheim, Tonny (Frederiksberg, 2012)[More information][Less information]
Abstract: The dissertation investigates the decision usefulness of goodwill-accounting numbers. Theory and methodology from value relevance, earnings-management and corporate-governance literature are employed in order to investigate the decision usefulness. The dissertation compares the value relevance of goodwill reported under the impairment-only method (current IFRS) with the value relevance of goodwill reported under alternative accounting methods. It also investigates the extent to which goodwill-impairment losses under IFRS are associated with variables for economic impairment and/or earnings-management incentives. And finally, it investigates whether an estimate of misrepresentation of economic impairment in goodwill is associated with earnings-management incentives and/or corporate-governance mechanisms. The results suggest that the impairment-only method provides accounting numbers that more faithfully depict economic fundamentals as reflected in stock prices. The results also suggest that reported goodwill-impairment losses are not strongly affected by earnings-management incentives. Still, misrepresentation of economic impairment in goodwill does not seem to be constrained by corporate-governance mechanisms. In overall, these findings support the recently implemented impairment-only method under current IFRS URI: http://hdl.handle.net/10398/8398 Files in this item: 1
Tonny_Stenheim_2ed.pdf (2.371Mb) -
Christoffersen, Jeppe (Frederiksberg, 2011)[More information][Less information]
Abstract: In recent years, we have witnessed multinational enterprises (MNEs) changing strategies to exploit opportunities for division of labor on a global scale (Hansen et al. 2009). In consequence these have received growing interest among researchers and governments as ‘agents of host country economic development’ (Scott-Kennel and Enderwick 2005, p.105). A general consensus of this research is that ‘FDI [Foreign Direct Investment] offers an additional channel for introduction of technology, innovation, new ideas, different organizational practices and new skills to a host country’ (Scott-Kennel and Enderwick 2005, p.112). Another consensus is that these knowledge resources were introduced into the host country through linkages between the MNEs and a local firm and would in the longer term diffuse to other firms through e.g. demonstration effects and labor turnover (Giroud and Scott-Kennel 2009).... URI: http://hdl.handle.net/10398/8332 Files in this item: 1
Jeppe Christoffersen_SUMMARY.pdf (1.138Mb) -
Fallan, Even (Frederiksberg, 2013)[More information][Less information]
Abstract: Environmental accounting information (environmental disclosure) is the main topic of this dissertation. It started out as sporadic disclosure in company staff newspapers, press releases etc., and developed in the 1970s to become more often incorporated in annual reports for US and Northern- and Central European companies (Lessem, 1979). Since then, environmental disclosure has become common in both annual reports and on corporate web sites. All companies listed on Oslo Stock Exchange (OSE) disclosed environmental information in their annual reports as from year 2000 (Fallan, 2007). “The concept “environmental” in this context refers to those disclosures where an organizational process or a production process may have impact on the natural environment” (Fallan and Fallan, 2007). In the four papers of this thesis, the term environmental disclosure refers to companies’ self-reported environmental information in media intended for widespread distribution (annual reports, separate environmental reports, web sites, press releases etc.). In addition to publicly available corporate environmental disclosure, environmental information is also supplied as private information by the company itself (private corporate disclosure – e.g. when a company have meetings with one stakeholder to provide or discuss information); publicly available information about the company (and its surroundings) supplied by others than the company itself (public noncorporate information – e.g. news media coverage, research reports, and public databases); and private non-corporate information (e.g. use of independent experts to take water or soil samples and satellite monitoring of land or water). However, the three latter types of environmental information are out of scope of this thesis. URI: http://hdl.handle.net/10398/8856 Files in this item: 1
Even_Fallan_NEW.pdf (2.949Mb) -
How to exploit the potential for management accounting of information technologyRom, Anders (København, 2008)[More information][Less information]
Abstract: A lag seems to exist between management accounting techniques and management accounting practices of organisations (Bjørnenak, 1997a). The accounting lag exists in spite of the interaction taking place between academia and practice in terms of researchers conducting field studies and management accountants attending research-based courses before and during their careers in practice. URI: http://hdl.handle.net/10398/7717 Files in this item: 1
anders_rom.pdf (2.648Mb) -
Neerup Themsen, Tim (Frederiksberg, 2014)[More information][Less information]
Abstract: This dissertation addresses one of the most popular management control practices adopted worldwide over the last three decades: the practice of risk management. The current risk management literature has argued that our knowledge of the particularities of risk management practices is limited. It has been stressed that knowledge is particularly lacking about the long-term effects of practising risk management. This dissertation responds to these calls by carrying out two longitudinal case studies of two large Danish public capital investment programmes, also known as mega-projects. The focus of the two studies has been on three key risk management-related aspects: (1) the translation of uncertainties into risks, (2) the relationship between frameworks and practices of risk management, and (3) the effects of practising risk management on knowledge and project management roles. The dissertation further advances current risk management literature into the study of mega-projects and draws upon actor-network theory. It consists of three papers, which each deals with one of the above aspects. The dissertation presents three major findings. Firstly, it is demonstrated that, contrary to expectations, only some types of uncertainties are included as risks, termed pure risks, while others, termed impure risks, are systematically excluded despite the finding that people found them relevant to include. This finding is explained with reference to technical risk devices as these were found to define the boundaries between what can and what cannot be defined as an acceptable risk and thus be included. Secondly, the dissertation demonstrates that by enacting certain realities of ‘risk’ and ‘risk management’, frameworks of risk management make the practice produce the risks that confirm its propositions and thus its success. In addition, the dissertation shows that when provisional situations arise which undermine the frameworks’ propositions, reconfiguring the risk management control system, risk terminologies and the roles of actors become key actions performed to re-establish the practice. Lastly, the dissertation demonstrates that during project processes, new uncertainties emerge which challenge project and risk management objectives as new knowledge about the conditions is produced that cannot be included. In sum, this dissertation contributes by shedding light on how practices of risk management are constructed and the effects they produce over longer periods of time. URI: http://hdl.handle.net/10398/9053 Files in this item: 1
Tim_Neerup_Themsen.pdf (2.341Mb)
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