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Finansiella analytikers användning av redovisningsrapporter: En studie av möjliga konsekvenser med ett utökat informationsinnehåll
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2008 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The accounting of today results in reports that are valued according to one kind of value.

There are advocates who recommend that the accounting should be expanded by one or

several columns, which would enable that other methods of valuation could be used. In this

essay we examine how the “multi column reporting” can alter the outcome of a financial

analysts’ valuation procedure.

In this essay we used existing theories about the financial analysts’ usage of information to

reach the lack of information we found and which we aim to erase whit this essay. To do this

we studied decision theories and theories regarding information processing, and by interviews

with three financial analysts. After we collected the information needed for the analyses, we

then also compared the results of the interviews with related theories.

The theories about decision in this essay concern whether a decision is based on rationality,

bounded rationality or irrationality. In this essay the information processing concerns what the

causes of extended information could be. We also examine what will happen when the

complexity of the information becomes too high, which is defined as information overload.

The conclusion of this essay is that financial analysts’ decisions tend to be of bounded

rationality, and that multi column reporting would rather be negative than positive for the

valuation process. The reason is that the financial analysts would be affected by information

overload, because the complexity of the information would exceed what is possible to handle

for the human capacity.

The contribution of this essay is the insight that expanded accounting reports risk to cause

information overload among financial analysts. It also shows a tendency that multi column

reporting would contribute with more relevant information to the financial analysts’ decision

process. Though, this would cause a situation which is too complex for the human mind to

handle.

Place, publisher, year, edition, pages
2008. , 40 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-2224ISRN: ORU-ESI/FEK-D--08/0018--SEOAI: oai:DiVA.org:oru-2224DiVA: diva2:136017
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Available from: 2008-06-14 Created: 2008-06-14

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Swedish Business School at Örebro University
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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf