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Browsing by Author "Andersson, Tord"
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Accounting for business models : Increasing the visability of stakeholders
Haslam, Colin; Tsitsianis, Nicholas; Andersson, Tord; Gleadle, Pauline (2015-01-23)This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s) of business model financial reporting and disclosure. Firms interact ... -
Accounting for carbon and reframing disclosure : A business model approach
Haslam, Colin; Butlin, John; Andersson, Tord; Malamatenios, John; Lehman, Glen (2014-09-30)The paper contributes to the research in accounting and the debate about the nature of carbon footprint reporting for society. The paper utilises numbers and narratives to explore changes in carbon footprint using UK ... -
Accounting for decarbonisation and reducing capital at risk in the S&P500
Haslam, Colin; Tsitsianis, Nick; Lehman, Glen; Andersson, Tord; Malamatenios, John (2018-03-01)This article accounts for carbon emissions in the S&P 500 and explores the extent to which capital is at risk from decarbonising value chains. At a global level it is proving difficult to decouple carbon emissions from GDP ... -
Accounting for the financialized UK and US national business model
Andersson, Tord; Lee, Edward; Theodosopoulos, Grigorios; Yin, Ya Ping; Haslam, Colin (2014-02)The term ‘business model’ (BM) is generally used to describe the possibilities of transforming corporate activities and business functions (Osterwalder et al,2005 and Magretta,2002) In this paper we argue that our understanding ... -
Apple´s financial success : The precariousness of Power excercised in global value chains
Haslam, Colin; Tsitsianis, N.; Andersson, Tord; Yin, Ya (2013-12)The topic of this paper is the Apple Inc business model and how, in a financialized world, the success of this business model is represented by what we term financial ‘point values’. Our argument is that there is a tendency ... -
Competitive awareness: Accounting for corporate performance in the Europe 170
Andersson, Tord (University of Hertfordshire, 2006)The objective ofthe research is to reinstate value added accounting in a capital market context to judge corporate performance and corporate strategy. The thesis uses a value added format to deconstruct return on capital ... -
A financialized account of corporate governance
Andersson, Tord; Haslam, Colin; Lee, Edward; Tsitsianis, N. (Palgrave Macmillan, 2008)The debate on international business behaviour is located within a “productionist” framework which is used to reveal similarities and differences in the corporate governance of multinational business. A “financialized” ... -
Financialized accounts : A stakeholder account of cash distribution in the S&P 500 1990-2005
Andersson, Tord; Haslam, Colin; Lee, Edward; Tsitsianis, N. (2007)In this paper, we construct a financialized account of corporate restructuring in S&P 500 survivor firms where corporate transactions are accounted for at fair value or are marked to market. Accounting practitioners are ... -
Financialized accounts : Restructuring and return on capital employed in the S&P 500
Andersson, Tord; Haslam, Colin; Lee, Edward (2006-03)A central feature of financialization is the argument that the relative autonomy of management has been realigned with the interests of shareholders and their demand for higher returns on capital employed (ROCE). This paper ... -
Financialized accounts: Share buy-back, mark to market and holding the financial line in the S&P500
Andersson, Tord; Haslam, Colin; Lee, Edward; Tsitsianis, N. (2007-06)In recent years the US corporate sector has deployed more cash from operations to finance the repurchase of outstanding share capital for treasury stock. Shares repurchased for treasury stock can help flatter earnings per ... -
The Private Equity Business Model : On terra firma or shifting sands?
Haslam, Colin; Andersson, Tord (2012-02-12)This paper reveals how the financial crisis undermined the performance of Private Equity Partnerships (PEPs). The private equity business model depends upon leveraged finance coupled with corporate transformation from ... -
Real Estate Investment Trusts (REITS) : A new business model in the FTSE100
Haslam, Colin; Tsitsianis, Nicholas; Andersson, Tord; Gleadle, Pauline (2015-12)This paper is about the Real Estate Investment Trust (REIT) business model. REITs benefit from tax concessions and Fair Value Accounting (FVA) practices. REITs distributing over 90 percent of profits can obtain tax concessions ... -
Redefining Business Models : Strategies for a Financialized World
Haslam, Colin; Andersson, Tord; Tsitsianis, N.; Yin, Ya (Routledge, 2012-07-05)This text re-works business models for a financialised world. It reveals how the world has moved on in the advanced economies where credit based financial systems coupled with malleable accounting systems disconnect ... -
Stress testing International Financial Reporting Standards (IFRSs) : Accounting for stability and the public good in a financialized world
Andersson, Tord; Haslam, Colin; Tsitsianis, Nicholas; Katechos, Georgios; Hoinaru, Razvan (2016-07-01)The recent Maystads report (2013) challenged the European Parliament to modify governance arrangements surrounding the design and endorsment of International Financial Reporting Standards (IFRS) issued by the International ...