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Incisive decisions?: A study of the affecting factors on fair-value decision making in five Swedish banks
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2012 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The fair-value hierarchy used in financial accounting has been criticized because of its complexity being the reason for several accounting issues. This study examines the underlying factors affecting decision makers in the process of fair-value accounting of financial instruments within the fair-value hierarchy. Research has been conducted through in-depth interviews with representatives of five Swedish banks. The findings have been analysed with a frame of reference built on prior judgment and decision making research. The results of the study show that the extent of the affecting factors vary between different banks depending on the banks' individual prerequisites. 

Place, publisher, year, edition, pages
2012. , 30 p.
Keyword [en]
fair-value hierarchy, decision making, heuristics, decision aids, number of judges, experience and knowledge
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-167382OAI: oai:DiVA.org:uu-167382DiVA: diva2:484065
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2012-01-26 Created: 2012-01-26 Last updated: 2012-01-26Bibliographically approved

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CiteExportLink to record
Permanent link

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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