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Riskredovisning - fara eller möjlighet?
Kristianstad University College, Department of Business Administration.
Kristianstad University College, Department of Business Administration.
Kristianstad University College, Department of Business Administration.
2005 (Swedish)Independent thesis Basic level (degree of Bachelor)Student thesis
Abstract [sv]

The purpose of this essay was to explain the contributory factors that influence the choice of account risk management in the annual report or not. Under the influence of the institutional theory and our frame of reference we constructed our own theory of account risk management. The method we used for the study was a survey method and the data we collected came from companies listed on the Stockholm Stock Exchange. When we analysed the collected data, with Fisher‘s exact probability test, we found a significant connection between company having a risk manager and account risk management. There were also tendencies between account risk management and our two variables “true and fair view” and “openness and credibility”. The report is written in Swedish, which is our mother tongue.

Place, publisher, year, edition, pages
2005.
National Category
Law
Identifiers
URN: urn:nbn:se:hkr:diva-3176Local ID: oai:eprints.bibl.hkr.se.oai2:256OAI: oai:DiVA.org:hkr-3176DiVA: diva2:229618
Uppsok
Social and Behavioural Science, Law
Available from: 2005-02-01 Created: 2005-02-01 Last updated: 2005-02-10

Open Access in DiVA

fulltext(484 kB)251 downloads
File information
File name FULLTEXT01.pdfFile size 484 kBChecksum SHA-512
0cabbe92183de76f7b07a2ee5b96296136906519de6f5194961aa4c5d1a54ae0689080cd99c2cb5e67e5968045e8da902ef78e70b58b9d66c4ad53a813791481
Type fulltextMimetype application/pdf

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Citation style
  • apa
  • harvard1
  • ieee
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  • de-DE
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
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  • Other locale
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Output format
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