Change search
Refine search result
123 1 - 50 of 101
CiteExportLink to result list
Permanent link
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
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the 'Create feeds' function.
  • 1.
    Almqvist, Roland
    et al.
    Mälardalen university.
    Backlund, Andreas
    Mälardalen university.
    Sjöblom, Arne
    Mälardalen university.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Swedish Examples on Management Control Health2007Conference paper (Refereed)
  • 2.
    Baboukardos, Diogenis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Den positiva redovisningsteorin2016In: Redovisningsteorier: Viktiga begrepp och teoretiska perspektiv inom redovisning / [ed] Gunnar Rimmel, Kristina Jonäll, Stockholm: Sanoma Utbildning , 2016, 63-76 p.Chapter in book (Other academic)
  • 3.
    Baboukardos, Diogenis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Goodwill under IFRS: Relevance and disclosures in an unfavorable environment2014In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 38, no 1, 1-17 p.Article in journal (Refereed)
    Abstract [en]

    The accounting treatment of purchased goodwill under IFRS has been severely criticizeddue to the extensive use of fair value accounting. The purpose of this study is to enrich theongoing debate upon this issue by drawing attention to the market valuation implications ofgoodwill in a country outside the Anglo-Saxon accounting paradigm, where the applicationof fair value accounting has been seen as more problematic. The results indicate that, in thecase of purchased goodwill, fair value accounting generates relevant accounting numbersbut only in companies that comply highly with IFRS disclosure requirements.

  • 4. Baboukardos, Diogenis
    et al.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Positiv redovisningsteori2014Report (Other academic)
  • 5.
    Baboukardos, Diogenis
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Value relevance of accounting information under an integrated reporting approach: A research note2016In: Journal of Accounting and Public Policy, ISSN 0278-4254, E-ISSN 1873-2070, Vol. 35, no 4, 437-452 p.Article in journal (Refereed)
    Abstract [en]

    This research note aims to enrich our understanding regarding the market valuation implications of financial reporting under an Integrated Reporting (IR) approach. In order to do so, we focus on the Johannesburg Stock Exchange (JSE) and we examine whether the value relevance of summary accounting information (i.e., book value of equity and earnings) of firms listed on the JSE has enhanced after the mandatory adoption of an IR approach under the King III Report. Our study can be seen as a response to the recent calls for a closer investigation of the usefulness of the new reporting trend for investors. More specifically, our study can be seen as a response to the stance taken by the International Integrated Reporting Council (IIRC) Framework that the adoption of an IR approach improves the usefulness of financial reporting for investors. For our empirical tests we utilize a sample of 954. firm-year observations and employ a linear price-level model which associates a firm's market value of equity with its book value of equity and earnings. In line with the IIRC Framework's expectations, we find strong evidence of a sharp increase of the earnings' valuation coefficient. However, contrary to the Framework's stance, our results indicate a decline in the value relevance of net assets. Such a decline may be imputed to risks and/or unbooked liabilities that are revealed or measured more reliably after the introduction of an IR approach on the JSE. It should be noted, however, that despite its cause, the decline in the value relevance of net assets can be seen as a further argument in favor of the IIRC stance to assign equal importance to a wide range of "capitals," such as human, social and natural capital. We believe that our findings are of particular interest to a wide range of regulators, standards setters, practitioners, and academics but first and foremost to the JSE and IIRC.

  • 6. Baboukardos, Diogenis
    et al.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Jonäll, Kristina
    Integrating Financial and Non-Financial Information: The Impact of South Africa's King III Report on The Value Relevance of Accounting Numbers2014Conference paper (Refereed)
  • 7.
    Inwinkl, Petra
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Piwonska, Anna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    European banks' risk disclosure practices throughout 2008 - 20122013Conference paper (Other academic)
  • 8.
    Inwinkl, Petra
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Piwonska, Anna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    European banks’ risk disclosure practices throughout 2008‐20112013Conference paper (Other academic)
  • 9.
    Inwinkl, Petra
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Lindstrand, Anna
    Ohlsson, Ida
    Female representation on corporate boards in Sweden2018In: Women on corporate boards: An international perspective / [ed] Guler Aras, Routledge, 2018Chapter in book (Refereed)
  • 10.
    Jonäll, Kristina
    et al.
    University of Gothenburg.
    Jones, Michael John
    Bristol University.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Gothenburg Research Institute.
    The Effect of the Financial Crises on banks communication in CEO letters: analysis of global top banks from 2005 to 20092012Conference paper (Refereed)
  • 11.
    Jonäll, Kristina
    et al.
    Göteborgs universitet.
    Sabelfeld, Svetlana
    Göteborgs universitet.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Inductive Content Analysis : A methodological research note to disclosures studies2013In: 22nd Nordic Academy of Management Conference, Reykjavik, Iceland, 21-23 August, 2013., 2013Conference paper (Refereed)
  • 12. Marton, Jan
    et al.
    Rimmel, Gunnar
    Falkman, Pär
    Lumsden, Marie
    Pettersson, Anna Karin
    IFRS i teori och praktik2008 (ed. 1)Book (Other academic)
  • 13. Marton, Jan
    et al.
    Rimmel, Gunnar
    Lumsden, Marie
    Lundqvist, Pernilla
    Pettersson, Anna Karin
    IFRS i teori och praktik2010 (ed. 2)Book (Other academic)
  • 14.
    Nielsen, Christian
    et al.
    Aalborg Universitet.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Lär lätt – företagsekonomi kompendium2014 (ed. 2)Book (Other (popular science, discussion, etc.))
  • 15.
    Nielsen, Christian
    et al.
    Aalborg University, Aalborg, Denmark.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Lär lätt – företagsekonomi, övningsbok2013 (ed. 2)Book (Other academic)
  • 16.
    Nielsen, Christian
    et al.
    Aalborg University.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Yosano, Tadanori
    Kobe University.
    Outperforming markets: IC and the long-term performance of Japanese IPOs2015In: Accounting Forum, ISSN 0155-9982, Vol. 39, no 2, 83-96 p.Article in journal (Refereed)
    Abstract [en]

    This article studies the effects of disclosure practices of Japanese IPO prospectuses on long-term stock performance and bid–ask spread, as a proxy for cost of capital, after a company is admitted to the stock exchange. A disclosure index methodology is applied to 120 IPO prospectuses from 2003. Intellectual capital information leads to significantly better long-term performance against a reference portfolio, and is thus important to the capital market. Further, superior disclosure of IC reduces bid–ask spread in the long-term, indicating that such disclosures are important in an IPO setting. Analysts and investors can attain higher long-term returns by understanding IC.

  • 17.
    Nurul Houqe, Muhammad
    et al.
    Victoria Business School, Victoria University of Wellington, Wellington, New Zealand.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Book review: The Routledge Companion to Accounting Communication, Edited by Lisa Jack, Jane Davison and Russell Craig2014In: International Journal of Accounting, ISSN 0020-7063, E-ISSN 1879-2251, Vol. 49, no 3, 397-401 p.Article, book review (Refereed)
  • 18.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Accounting for biodiversity2016In: International Journal of Accounting, ISSN 0020-7063, E-ISSN 1879-2251, Vol. 51, no 3, 433-435 p.Article, book review (Other academic)
  • 19.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Beyond the Myth of a European Star: An Analysis of Volunatry Disclosure in Corporate Annual Reports2005Conference paper (Other academic)
  • 20.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Book review: The Routledge Companion to Accounting, Reporting and Regulation, Carien van Mourik and Peter Walton (Eds.)2015In: International Journal of Accounting, ISSN 0020-7063, Vol. 50, no 1, 106-110 p.Article, book review (Other academic)
  • 21.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Communication of Business Models in Integrated Reports : – evidence from UK 2014Conference paper (Refereed)
  • 22.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Developing a reporting and evaluation framework for biodiversity (review)2016In: Social and Environmental Accountability Journal, ISSN 0969-160X, E-ISSN 2156-2245, Vol. 36, no 2, 164-164 p.Article, book review (Other academic)
  • 23.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Disclosureteorier2016In: Redovisningsteorier: Viktiga begrepp och teoretiska perspektiv inom redovisning / [ed] Gunnar Rimmel, Kristina Jonäll, Stockholm: Sanoma Utbildning , 2016, 77-88 p.Chapter in book (Other academic)
  • 24.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    From the Cradle to the First Hobbling Steps: Evidence on the first year of Swedish Sick Leave Reporting as a mandatory disclosure item2005Conference paper (Other academic)
  • 25. Rimmel, Gunnar
    Fyrkanter, trekanter i företagsanalysens dynamiska krets2008In: Företagsanalys i dess komplexitet: en festskrift till professor Thomas Polesie / [ed] Gudrun Baldvinsdottir, Inga-Lill Johansson & Hanne Nörreklit, Göteborg: BAS Publishing House , 2008, 189-202 p.Chapter in book (Other academic)
  • 26.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Grinding the Blade of Competition: Beyond Knowledge Management in the Pharmaceutical Industry2000Conference paper (Other academic)
  • 27. Rimmel, Gunnar
    Human Capital Disclosure2005In: Human Capital: Accounting and Valuation / [ed] Ray Santanu, ICFAI Press , 2005, 168-221 p.Chapter in book (Other academic)
  • 28.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Human Resource Disclosures: A Comparative Study of Annual Reporting Practice About Information, Providers and Users in Two Corporations2003Book (Other academic)
  • 29.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Human Resource Disclosures: A Comparative Study of Annual Reporting Practice About Information, Providers and Users in Two Corporations2003Conference paper (Other academic)
  • 30.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Institutionell teori2016In: Redovisningsteorier: Viktiga begrepp och teoretiska perspektiv inom redovisning / [ed] Gunnar Rimmel, Kristina Jonäll, Stockholm: Sanoma Utbildning , 2016, 133-142 p.Chapter in book (Other academic)
  • 31.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Intellectual Capital in Japanese and Danish IPO Prospectuses: A Comparative Analysis2005Conference paper (Other academic)
  • 32.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Intellectual Capital in Japanese and Danish IPO Prospectuses: A revised Comparative Analysis2005Conference paper (Other academic)
  • 33. Rimmel, Gunnar
    Perceptions of Human Resource Disclosures: Evidence from Annual Report Users of Two Corporations2004In: Financial Reporting, Regulation and Governance, ISSN 1449-2318, Vol. 3, no 1, 65-94 p.Article in journal (Other academic)
  • 34. Rimmel, Gunnar
    Programme and Collected Abstracts of the European Accounting Association's 28th Annual Congress2005Conference proceedings (editor) (Other academic)
  • 35.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Size Matters?: information content differences among Swedish companies on Large Cap, Mid Cap and Small Cap lists2009Conference paper (Other academic)
  • 36.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The New Organizational Wealth. Managing and Measuring Knowledge-Based Assets by Karl Erik Sveiby2001In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 17, no 4, 522-524 p.Article in journal (Refereed)
  • 37.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The Potential Role of Human Resource Disclosures in Modern Corporate Reports2004Conference paper (Other academic)
  • 38.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The Practice of Human Resource Disclosures2006In: Journal of Business Management, Vol. 2, no 2, 1-44 p.Article in journal (Other academic)
  • 39. Rimmel, Gunnar
    The Practice of Human Resource Disclosures: Some Evidence from Information, Providers and Users2002Conference paper (Refereed)
  • 40.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The Rhythm of Techno: Understanding the Method Applied1999In: Proceedings of the 22nd Information Systems Research Seminar in Scandinavia (IRIS 22): "Enterprise architectures for virtual organisations" ; 7-10 August, 1999 Keuruu, Finland [vol 3] / [ed] Timo Käkölä, Jyväskylä: University of Jyväskylä, Dept. of Computer Science and Information Systems , 1999, 87-94 p.Conference paper (Other academic)
  • 41. Rimmel, Gunnar
    Users' Perception of Human Resource Disclosures: A Comparison of Annual Report Users of Two Corporations2004Conference paper (Refereed)
  • 42.
    Rimmel, Gunnar
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Winning Future Warfare: Knowledge Management's Role for Competitive Advantage2000Conference paper (Other academic)
  • 43. Rimmel, Gunnar
    et al.
    Almqvist, Roland
    Backlund, Andreas
    Sjöblom, Arne
    Management control of health: the Swedish example2007In: Work Health and Management Control / [ed] Ulf Johansson, Robin Roslender & Guy Ahonen, Stockholm: Thomson Fakta , 2007, 291-318 p.Chapter in book (Other academic)
  • 44.
    Rimmel, Gunnar
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Almqvist, Roland
    Backlund, Andreas
    Sjöblom, Arne
    Swedish Examples on Management Control Health2007Conference paper (Other academic)
  • 45.
    Rimmel, Gunnar
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Jonäll, Kristina
    Göteborgs universitet.
    Strategies of managerial justifications in banks narrative communication2014In: 37th Annual Congress of the European Accounting Association, Tallinn, Estonia, 21-23 May 2014., 2014Conference paper (Refereed)
  • 46. Rimmel, Gunnar
    et al.
    Clement, Michel
    Runte, Matthias
    Intelligent Software Agents: Implications for Marketing in eCommerce1999Conference paper (Other academic)
    Abstract [en]

    The potential for the efficient and effective organization of market processes by using interactive media is hardly used. Intelligent software agents represent one of most interesting the innovative technologies under economical criteria. This article shows how supplier can use software agents for the individualization and automation of their marketing instruments applied. The use of methods from artificial intelligence enables agents to learn. Thus the automatic optimization of the marketing instruments becomes possible to satisfy massive individualized needs of the demander. Moreover it is outlined, which effect the supplier’s use of software agent has on the buying behavior of the demander. Interaction effects are considerated, which develop, if demander likewise use software agents for the support of their purchase process. This article shows that software agents increase the effectiveness and efficiency of market processes on several levels of the Consumer Buying Behavior Model.

  • 47.
    Rimmel, Gunnar
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Dergård, Johan
    Comparability of Danish Intellectual Capital Reports-Standardisation needed for European intellectual capital reporting?2008Conference paper (Other academic)
  • 48.
    Rimmel, Gunnar
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Gothenburg Research Institute.
    Dergård, Johan
    School of Economics and Management, Lund University.
    Jonäll, Kristina
    School of Business, Economics and Law, University of Gothenborg.
    Human resources disclosure in Danish intellectual capital statements: Enhancing comparability of business models a decade ago2012In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, Vol. 16, no 2, 112-141 p.Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business model performance among companies.

    Design/methodology/approach: The paper applies the Danish Intellectual Capital Statements Analysis Model to five Danish companies’ intellectual capital statements. This analysis reveals the extent to which these companies report human resources in their disclosures. The analysis also reveals how such disclosures can be used to make internal comparisons year-to-year aswell as tomake comparisons among companies. The five companies were analysed systematically using the same methodology.

    Findings: The paper shows that it is feasible to analyse intellectual capital statements systematically and to compare corporate business models. In addition, the paper shows that intellectual capital statements, which convey company-specific information on human resources, play a role in corporate value creation.

    Practical implications: The paper shows that intellectual capital statements guidelines can be useful in the description of business models and in the analysis of the role of human resources disclosure in corporate value creation.

    Originality/value: The contribution of the paper is its use of intellectual capital statements guidelines as a methodology for analysing the role of human resources disclosure in corporate value creation. This methodology has application in the development of the integration of business model measurement performance with traditional corporate financial reporting.

  • 49. Rimmel, Gunnar
    et al.
    Diedrich, Andreas
    Exploring the Logic of E-business and the New Economy2000Conference paper (Other academic)
    Abstract [en]

    The intention of this article is to provide the reader with a general overview of the discussion of today’s business and economic model that is told us to lay the foundations of the concurrent E-Age. To try to shed light on the ongoing debate, this article starts off with an overview of electronic business models. This is followed by an illustration of some of the new-economy positions and offering a critical review towards these models. The last paragraph, before summarizing this article, aims to combine the some of the existing problem of the E-Age. Even, if the existence of globalization and computerization cannot be neglected, the revolutionary character of information and communication technology might be questioned out of an economic position.

  • 50. Rimmel, Gunnar
    et al.
    Diedrich, Andreas
    Knowledge-as-Action and Knowledge Development2000Conference paper (Other academic)
    Abstract [en]

    This paper takes a critical look at the way in which knowledge development programmes are constructed by management in organisations. It is suggested that even though an increasing number of individuals in charge of human resource management is realising that knowledge development is not only concerned with the spreading of information, the difficulties arise when theory has to be put into practice. The paper is a pilot study for a larger project on knowledge development in mergers and acquisitions and is based on the empirical material collected by means of open-ended interviews with human resource managers at 11 large Swedish multinational corporations over a period of roughly half a year. Above all, we will argue that managers can explicate their novel thoughts on knowledge management, but when knowledge development is implemented in organisations, they act within the confines of their existing understanding of reality which is based on modernistic ideals of abstract, expert knowledge and rational tools of making the world more transparent.

123 1 - 50 of 101
CiteExportLink to result list
Permanent link
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