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Humankapitalredovisningens påverkan på finansiell lönsamhet: En kvantitativ studie på svenska börsnoterade Medicin- och Bioteknik bolag
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Human Capital accounting impacts on Financial Profitability. : A quantitative study of Swedish listed Medicine- and Biotechnology companies (English)
Abstract [sv]

Titel: Humankapitalsredovisningens påverkan på finansiell lönsamhet. En kvantitativ studie på svenska börsnoterade Medicin- och Bioteknikbolag.

Nivå: Magisteruppsats i företagsekonomi

Författare: Helena Andersson & Sandra Barkstedt

Handledare: Andreas Jansson

Datum: maj 2017

Syfte: Syftet med uppsatsen är att studera om redovisning av humankapital i svenska börsnoterade Medicin- och Bioteknikbolag är finansiellt lönsamt.

Metod: Denna studie har utifrån en positivistisk forskningsfilosofi, med en deduktiv ansats, antagit en kvantitativ forskningsstrategi. Data har hämtats från de studerade företagens egna årsredovisningar för skapande av en Jämförelsematris samt från Thomson Reuters DataStream för finansiella lönsamhetsmått. Analys av data har utförts genom deskriptiv statistik och multipla regressionsanalyser i statistikprogrammet SPSS.

Resultat & Slutsats: Resultatet indikerar att det inte finns något statistiskt samband mellan redovisning av humankapital och finansiell lönsamhet i svenska medicin- och bioteknikbolag. Studien visar däremot att redovisning av humankapital för dessa företag har ökat i omfattningen, vilket förklaras genom andra motiv.

Förslag till forskning: Förslag till framtida forskning är framförallt att undersöka humankapitalsredovisning och andra aspekter av lönsamhet. Ytterligare förslag är att undersöka huruvida redovisning av humankapital leder till finansiell lönsamhet i andra branscher.

Nyckelord: Humankapital, humankapitalsredovisning, finansiell lönsamhet, finansiella lönsamhetsmått, frivillig redovisning, 

Abstract [en]

Title: Human Capital accounting impacts on Financial Profitability. A quantitative study of Swedish listed Medicine- and Biotechnology companies.

Level: Final assignment for Master’s Degree in Business Administration

Authors: Helena Andersson & Sandra Barkstedt

Supervisor: Andreas Jansson

Date: May 2017

Purpose: The purpose of this paper is to study whether Human Capital accounting in Swedish listed medicine and biotechnology companies is financially profitable.

Method: This study has, based on a positivist research philosophy, with a deductive approach, and adopted a quantitative research strategy. Data have been retrieved from the studied companies own annual reports for the creation of a comparison matrix as well as from Thomson Reuters DataStream. Data analysis has been performed by descriptive statistics and multiple regression analyzes in the statistical program SPSS.

Result & Conclusions: The result indicates that there is no statistical connection between Human Capital accounting and Financial Profitability in Swedish Medicine and Biotechnology companies. The study, on the other hand, shows that the recognition of Human Capital accounting for these companies has increased, which is explained by other motives.

Suggestion for further research: Suggestions for further research are primarily to examine Human Capital accounting and other aspects of Profitability. Additional suggestions are to examine whether Human Capital accounting results in Financial Profitability in other industries.

Key words: Human capital, Human Capital accounting, Financial Profitability, Financial Profitability measures, voluntary accounting 

Place, publisher, year, edition, pages
2017. , p. 109
Keywords [sv]
HUmankapital, Humankapitalsredovisning, finansiell lönsamhet, finansiella lönsamhetsmått, frivillig redovisning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-66049OAI: oai:DiVA.org:lnu-66049DiVA, id: diva2:1118797
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2017-07-03 Created: 2017-07-02 Last updated: 2017-07-03Bibliographically approved

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