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En studie om värdepåverkande faktorer vid köp av bostadsrätt


Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks. Based on the issues, we have studied whether the companies have used the service of an established framework and which. Framework is understood as a tool to help companies locate and identify the risks involved in their internal and external environment. The study has also, been based on the second issue, to see what separates the companies to the risk management depending on size. Based on our research questions, the empirical data has analyzed and answered our questions.The results show that all companies have followed the laws and regulations that exist, but some have made it more detailed than others. The reason to that could be that corporate risks are different essential, which means that top companies have chosen to work with established frameworks whereas the small chose to develop their own framework.Companies must, by law, report into account their significant risks. Our result has revealed that none of the surveyed companies have chosen to address the external risk fire. This is something we believe is obvious because the risk is great. Therefore, none of these four companies believe that the risk of fire is significant.The results have also revealed that all companies report risk and they describe how they are managed.

Författare

Emelie Sahlén Jennifer Olsson

Lärosäte och institution

Karlstads universitet/Avdelningen för företagsekonomi

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