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The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or …
… 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 annual …
? en studie kring ishockeyföreningar
The purpose of this paper was, on the basis of the association’s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to …
Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability. Method: A descriptive method was used to make the regulations in IFRS for …
- Ett bidrag till debatten om slopandet av kvartalsrapporter på Stockholmsbörsen.
… these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact …
… the upper evaluation threshold for PM10, which is defined as 14 µg/m3 for annual average, was exceeded due to background contribution of particles. In all areas, however, the concentrations of PM10 were less than the environmental quality norms. In Vargön, where wood heating …
… companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability …
… the company.Methodology - The purpose was fulfilled through an analysis of 21 annual reports of Swedish listed companies, seven from each segment on the OMX Nordic Stockholm, i.e. large, mid, and small cap. The annual reports were assessed using a self-constructed scoring system …
- en kvalitativ studie om drivkrafter och redovisningsmetod
… Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an …
centrala intressenters möjliga påverkan på icke-statliga företags hållbarhetsredovisning
… several companies today develop a sustainability report on the side of their annual report. The intent with this report is to show stakeholders that they handle non financial issues such as environmental issues, social rights and business ethics but also what they do and do not …
En jämförelse av marknadens definitioner och antaganden rörande vinst
… their fourth quarter interim report and the measures that they state in their annual report, issued some months later. The second aim is to examine whether there is a divergence in definitions and the assumption regarding the risk of bankruptcy between profit measures published …
En studie om styrelsens, aktiebolagets och revisorns påverkan
… critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports. Purpose: The overall …
Svensk kod för bolagsstyrnings effekter på börsnoterade företags årsredovisningar
… effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways. Method: The investigation was conducted using both qualitative and quantitative methods …
… The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of …
<em>En kvalitativ studie om synen på musikrättigheter och artistvarumärken som immateriella tillgångar i musikbolag.</em>
… secondary data has been collected through scientific articles, literature and annual reports from music companies. The study resulted in personal views regarding intangible assets of three representatives from music companies. Also, the view of a chartered accountant was …
