55 uppsatser · sida 1 av 4
En studie på den svenska marknaden
Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor …
… to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a …
- om lärares möjlighet att påverka förekomsten av självutlämnande elevtexter.
… examined seven teachers' design of any, to the student, self-disclosure information from curriculum and policy documents. Another purpose of this paper is to examine the extent to which teachers, through the information they give to their pupils, may affect the texts students …
Basel II-effekter på kreditrisk och information
This study examines the effects of credit risk and information disclosure in the new bank regulating system Basel II on bank and bank customer. The effects are then discussed in a perspective of the economic man and information asymmetric theories. Furthermore is the Basel II …
… För att få rättvis bild av kundfordringar behövs mer disclosure av relevant information.Undersökningen resulterade i att stora skillnader mellan företagens disclosure av kundfordringar uppdagades. Majoriteten redovisade kundfordringar i en separat post i balansräkningen medan …
The EU has decided that it should be possible for consumers to get information about the origin of the electricity they buy. Therefore, there is a need to examine different systems for electricity disclosure. In this thesis two ways of disclosure have been studied: ? Certificate …
En analys av nuvarande reglering
… voluntary disclosure about their employees if they benefit from providing that information to their stakeholders.
En studie på organisationer som är certifierade av Investors in People
… voluntary disclosure about their employees if they benefit from providing that information to their stakeholders.
… vi eventuella brister och kommer med förslag till hur användbarheten av informationen kan förbättras. Som metod för datainsamling har vi valt att använda dokumentstudie. Upplysningsplikten avseende bonusbaserade pensionsavtal har analyserats utifrån kvalitativa egenskaper som …
… 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study …
En kategoribaserad analys av årsredovisningar från åtta IT-företag
… positiva signaler till marknaden även om önskan att inte lämna för mycket information till konkurrenter kan sätta vissa begränsningar. Utifrån modellen för IC disclosure motivations förefaller företagen ha incitament att använda kommunikationen av IK genom årsredovisningen som …
The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information …
… increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial …
Vilka aktörer och faktorer påverkar?
… kring årsredovisningen, vill skydda intressenter mot felaktig och bristfällig information. Det finns en del i årsredovisningen som inte är lagstadgad, den benämns frivillig information. Omfattning och val av vilken frivillig information som företag väljer att redovisa beror till …
Hantering och offentliggörande av operationell risk ? En studie av skandinaviska banker
… initiating requirements for public disclosure of quantitative and qualitative information on operational risk exposure. This thesis examines the nature, definition, management and public disclosure of operational risk in Scandinavian banks based on regulations and …
