IDEAS home Printed from
MyIDEAS: Login to save this paper or follow this series

Redovisningsinformation för kreditbeslut

  • Svensson, Birgitta
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by Uppsala University, Department of Business Studies in its series Occasional Papers with number 2000/3.

    in new window

    Length: 18 pages
    Date of creation: 2000
    Date of revision:
    Handle: RePEc:hhb:uufeop:0003
    Contact details of provider: Postal: Department of Business Studies, Uppsala University, Box 513, SE-751 20 Uppsala, Sweden
    Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hhb:uufeop:0003. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sune Karlsson)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.