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Redovisningsinformation för kreditbeslut


  • Svensson, Birgitta


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

Suggested Citation

  • Svensson, Birgitta, 2000. "Redovisningsinformation för kreditbeslut," Occasional Papers 2000/3, Uppsala University, Department of Business Studies.
  • Handle: RePEc:hhb:uufeop:0003

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    References listed on IDEAS

    1. Parkhe, Arvind, 1998. "Building trust in international alliances," Journal of World Business, Elsevier, vol. 33(4), pages 417-437, January.
    2. Edward Arrington, C. & Francis, Jere R., 1993. "Giving economic accounts: Accounting as cultural practice," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 107-124, April.
    3. Aimin Yan, 1998. "Structural Stability and Reconfiguration of International Joint Ventures," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 29(4), pages 773-795, December.
    4. Pennings, J.M. & Barkema, H.G. & Douma, S.W., 1994. "Organizational learning and diversification," Other publications TiSEM 2cabb122-340f-4729-afb3-9, Tilburg University, School of Economics and Management.
    5. Albert, Hans, 1988. "Hermeneutics and Economics: A Criticism of Hermeneutical Thinking in the Social Sciences," Kyklos, Wiley Blackwell, vol. 41(4), pages 573-602.
    6. Parkhe, Arvind, 1998. "Understanding trust in international alliances," Journal of World Business, Elsevier, vol. 33(3), pages 219-240, October.
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    Företagsekonomi Redovisning;


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