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… are 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 …
… are 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 …
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 …
… expressed, however, that the pending proposal will be modeled upon both the voluntary agreement and the 2004 proposal. It is therefore not entirely unlikely that the pending proposal will be either illegal under the constitution or not far reaching enough, or both.
En analys av nuvarande reglering
… required by law, while others reported beyond the obligatory, which is called voluntary disclosure. Those organizations that choose to volunteer disclosure their employees use features as skill development, health and sickness absence. In the public sector, it is also reported …
En studie på organisationer som är certifierade av Investors in People
… required by law, while others reported beyond the obligatory, which is called voluntary disclosure. Those organizations that choose to volunteer disclosure their employees use features as skill development, health and sickness absence. In the public sector, it is also reported …
Företagsspecifika förklaringar till frivillig information i publika företags årsredovisningar
… To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to …
Vilka faktorer påverkar konsumenten i sina val?
… 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 Corporate Responsibility is and how …
… 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 Corporate Responsibility is and how …
… these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from …
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 …
… 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 …
En studie över finansiella mål i 40 svenska börsbolag
Målet med uppsatsen har varit att öka förståelsen för voluntary disclosure genom att undersöka finansiella målsättningar i svenska börsbolags årsredovisningar. Frågeställningen i denna fallstudie har gjorts utifrån ett urval på 40 företag där 1166 kvantifierbara finansiella mål …
a case study of regional differences in the plant-based non-dairy industry
Sustainability Reporting has emerged and transformed over the past decades as a voluntary practice by companies across industries that desire to show proof of good conduct and environmental; social; and economic responsibility. As industrial food production is one of the largest …
Hur har de svenska företagen redovisat övergången?
… IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree. Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated …
