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Redovisningsinformation för kreditbeslut
Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
2000 (English)Report (Other academic)
Abstract [en]

In financial accounting theory there is a gap between the theories concerning the use ofaccounting information and the use of accounting information in practice. The purpose of thisinvestigation is to assist in bridging this gap. In the study, the perceived content and thequality of accounting information is analysed. In the first part of the study I examineinformation needs among creditors making financial decisions concerning small and medium-sizedfirms. In a second part, the focus lies on the providers of accounting information and onpossible changes in accounting standards. The providers are represented by accountants andauditors. The results of the study aims to provide the Swedish Board of Financial Accountingand other standard setters with information that can be used for setting accounting standardsin the future.

Place, publisher, year, edition, pages
Uppsala: Företagsekonomiska institutionen , 2000. , p. 18
Series
Occasional paper, ISSN 1650-2825 ; 2000:3
Keywords [en]
Business studies
Keywords [sv]
Företagsekonomi
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-2498ISBN: 99-3394726-5 OAI: oai:DiVA.org:uu-2498DiVA, id: diva2:128759
Available from: 2000-01-01 Created: 2000-01-01

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fulltext(792 kB)1211 downloads
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7a2279110342b69a978de778fcf12511a9c1396fc2413927635657b719cb28aed3c97e9d
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf