103 uppsatser · sida 1 av 7
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 …
… seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose …
… seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose …
En allmän avtalsrättslig princip påverkad av arbetsrättsligt skyddstänkande
… principle of loyalty between negotiators, in deliberation, leads to a duty of disclosure for negotiators. The extent of this duty of disclosure is influenced by many different factors; amongst others the type of agreement, the negotiators knowledge and opportunity of procuring …
… 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 …
… trend to increase the transparency of election campaign finance. The lack of disclosure rules in Sweden has led to extensive criticism, most notably from the Council of Europe´s group of states against corruption, Greco, who criticized Sweden in light of the guidelines on the …
- om lärares möjlighet att påverka förekomsten av självutlämnande elevtexter.
… This essay addresses the difficulties teachers may face in terms of self-disclosure student texts and awareness of this in the design of teaching and writing tasks. Research shows that self-disclosure and self-therapy student texts exist and that teachers are experiencing a …
… With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the …
… buy. Therefore, there is a need to examine different systems for electricity disclosure. In this thesis two ways of disclosure have been studied: ? Certificate system. A certificate system involves two parallel markets, one for trading electrical energy and one for trading …
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 …
… som existerar idag. 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 …
En analys av nuvarande reglering
… In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting. We have also used communication theory, institutional theory and legitimacy theory in an attempt to …
En studie på organisationer som är certifierade av Investors in People
… In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting. We have also used communication theory, institutional theory and legitimacy theory in an attempt to …
En diskursanalytisk studie med fokus på romerna i svenska tidningar
… at possible similarities and differences in appearance before and after the disclosure of the Roma registration by the Swedish police in September 2013. To answer my purpose with the paper I treat the following questions: How is the minority group Roma constructed in the media …
… till rekommendation ”Ersättningar till anställda” medför att tillräcklig disclosure angående bonusbaserade pensionsavtal uppnås. Uppsatsen har som utgångspunkt investerarens perspektiv och beslutsanvändbarhetssynsätt. Undersökningens ansats är framförallt normativ. Detta …
