103 uppsatser · sida 4 av 7
Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange …
… increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose …
timmerlagning med mallbr?da som exempel
… when documenting the work on a historical building, because that can lead to a disclosure on parts of the craft. Only the craftsperson can untangle the process as an entirety, and the entirety of the process is needed if we want the buildings representing our cultural heritage …
Resultat per aktie - en studie av 20 börsnoterade företag
Användbarheten av RPA har varit tvivelaktig i och med minskad användning, vilket beror på att begripligheten och jämförbarheten av nyckeltalet har varit bristfällig. Tillförlitligheten till RPA kan öka efter RR 18:s ikraftträdande, eftersom kraven på en enhetlig …
Syftet med uppsatsen är att beskriva och analysera den frivilliga redovisning som börsföretag lämnar i årsredovisningen, samt att identifiera egenskaper som kännetecknar företag som publicerar samma typ av frivillig redovisning och skillnader mellan företag som väljer olika …
Den senaste tidens växande kritik mot den ökade globaliseringen har medfört att företagets intressenter ställt ett allt större krav på företagens informationsgivning. Som svar på denna kritik har företagen, på frivillig basis, börjat lämna en allt mer omfattande redovisning om …
… style analysis. This information asymmetry is due to both less strict disclosure requirements and inherent nature of hedge funds. We employ a multiple unconditional linear regression model wherein 23 Swedish hedge funds are regressed on 10 style indices. In addition to the …
… aspects are: ownership structure, employee representation on the boards, disclosure of board members? compensation and female directors on the boards. The reasons for and consequences of the similarities and differences will also be discussed. The German and Swedish corporate …
En event study på publiceringen av bolagsstyrningsrapporter enligt Svensk kod för bolagsstyrning
… to the annual report. The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the …
Hur har de svenska företagen redovisat övergången?
Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for …
Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed …
… of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company’s annual report underlies the …
… feeling of guilt they carried post-assault. That decreased their likeliness to disclosure and help-seeking. Conclusion: Help-seeking women post-assault often experienced guilt in relation to what happened to them. The questions medical personnel asked the victims, the way they …
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Frågor kring frivillig redovisningsinformation har under senare år varit av växande intresse. Missnöjet med den obligatoriska redovisningen bland investerare och andra nyckelintressenter har bidragit till att kraven på företagen att förse dessa intressenter med mer information …
En Studie av accountability inom DN och UNT:s medicinjournalistik.
… community. Weaknesses were poor transparency and a tendency to neglect full disclosure of the scientific findings and sources. Focus was also show to be on research and not on information for potential patients. Media Doctor was also shown to be a well formatted media …
