Essays about: "Christoffer Sjödin"

Found 1 essay containing the words Christoffer Sjödin.

  1. 1. Incisive decisions? : A study of the affecting factors on fair-value decision making in five Swedish banks

    University essay from Företagsekonomiska institutionen

    Author : Christoffer Sjödin; Sverker Gustafsson; [2012]
    Keywords : fair-value hierarchy; decision making; heuristics; decision aids; number of judges; experience and knowledge;

    Abstract : 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. READ MORE