"accounting" - Selaus asiasanan mukaanVäitöskirjat

    • Essays on Executive Characteristics, Risk-taking, and Compensation in the Banking Industry 

      Ahmed, Shaker (Vaasan yliopisto, 30.10.2023)
      This dissertation is comprised of four essays that examine the effect of top executive characteristics on bank risk-taking and the formation of executive compensation. The first essay uses the facial features of Chief ...
    • Essays on the New Blockchain-Based Digital Financial Market : Risks and Opportunities 

      Sapkota, Niranjan (Vaasan yliopisto, 04.10.2022)
      This doctoral thesis consists of five original essays on the risks and opportunities of the new blockchain-based digital financial market. The purpose of this dissertation is to analyze, identify, and, if possible, predict ...
    • Evolving Role of Management Accountant – Dreaming of the Perfect Controller 

      Ala-Heikkilä, Virpi (Vaasan yliopisto, 31.01.2022)
      This dissertation provides a holistic view of the role and image of management accountant. It comprises a synthesis and three inter-related essays which provide qualitative evidence regarding 1) the tasks, skills, and ...
    • Fair Value Appraisal and Financial Reporting 

      Mäki, Juha (Vaasan yliopisto, 10 / 2020)
      This thesis analyzes phenomena that occur when financial reporting on real estate companies located in the European Union is published under International Financial Reporting Standards (IFRS). The first and second essays ...
    • Research on discretion in accounting : Evidence from the adoption of IAS 19R 

      Lin, Zishan (Vaasan yliopisto, 27.11.2020)
      This dissertation examines the discretionary accounting choices using the setting of IAS 19R employee benefits, which replaced the IAS 19 in 2013. More specifically, two main changes under the IAS 19R have been investigated: ...