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… no later than January 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 …
En kvantitativ fallstudie av två branscher
… to plan, but to be put through a yearly impairment test. Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for …
Vilka faktorer påverkar konsumenten i sina val?
… times more companies are starting to use different kinds of responsibility disclosures. These disclosures are voluntary and corporations may use them in the way they find suits them best. There is a lot of research in this field and there is no single explanation for what …
… times more companies are starting to use different kinds of responsibility disclosures. These disclosures are voluntary and corporations may use them in the way they find suits them best. There is a lot of research in this field and there is no single explanation for what …
En kategoribaserad analys av årsredovisningar från åtta IT-företag
… fyra perspektiv är intressentteorin, legitimitetsteorin, signalteorin och IC disclosure motivations. Studien är utformad som en kvalitativ innehållsanalys och empirisk data i studien utgörs av årsredovisningar från åtta bolag i IT-branschen listade på marknadsplatsen Nasdaq OMX …
Vilka aktörer och faktorer påverkar?
… utarbetad redovisningsstrategi, 26 av dessa företag tillämpar en ”proactive disclosure strategy” och 16 företag använder en ”reactive disclosure strategy”. Tre utav de fyra intervjuade respondenterna (revisorer) föredrar även de en ”proactive disclosure strategy”. Resultatet …
… 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 information to analysts and …
… on the blog that are seen to work asdriving forces, attitudes towards self-disclosure and anonymity on the weblog and how therelation between an online- and offline-identity is interpreted by the bloggers themselves, forexample to what extent it is possible to get to know the …
- Skatteverkets förslag till förändring
… to its purpose. The Swedish Tax Agency has as a proposal stated that a form of disclosure-rules should be adopted. Disclosure-rules imply a liability on persons liable of taxation to declare for their way of tax planning. Such rules would increase the knowledge necessary for the …
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 …
… no previous study in Sweden has examined the current state of governance disclosures compared to the framework in depth. This is important in order to find good examples of reporting to further enhance the development of integrated reporting.Purpose - This thesis aims to assess …
Hantering och offentliggörande av operationell risk ? En studie av skandinaviska banker
… market discipline of capital adequacy by 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 …
Företagsspecifika förklaringar till frivillig information i publika företags årsredovisningar
… and investors. No relations have been found between the extent of voluntary disclosure and company-size, ownership dispersion, investments in tangible assets or share issues.
en studie av sambandet mellan informationskvalitet och risk
… presence of a relationship between the quality of corporate financial disclosure and the volatility in stock price in the Swedish market. This was carried out by investigating the hypothesis that an accurate annual report with high information quality results in a decrease in …
… or more acquisition between the years 2005 to 2006 and measure their level of disclosure concerning goodwill and intangible assets through the acquisition. We concluded trough the results that positive accounting theory and system orientated theory didn’t explain all the …
