Essays about: "Degree of Disclosure"

Showing result 1 - 5 of 27 essays containing the words Degree of Disclosure.

  1. 1. To Disclose, or Not to Disclose, That Is the Question: The Impact of ESG Disclosure on Retail Investors in an IPO Setting

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Alfred Holmberg; Richard Haimov; [2022]
    Keywords : ESG; Disclosure; Information asymmetry; IPO; Retail investors;

    Abstract : With limited research covering how the willingness to invest among retail investors is affected by IPO candidates disclosing their ESG information, this paper aims to contribute to the literature by using data obtained from an online questionnaire. Using the questionnaire, an experiment is constructed to investigate the investment decisions of retail investors when confronted with companies that disclose various ESG information to different extents in an IPO setting. READ MORE

  3. 2. The forgotten accounting chioce : A study about Attention to Detail in the note disclosure

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Wilma Johansson; [2021]
    Keywords : Notes; footnotes; conservative accounting; Attention to Detail;

    Abstract : Background: Investors does seldom use the information provided within the notes when making investment decisions even though it is evident that notes impact the organisations share price. The reason is unclear, though hypothetically it is possible that the unawareness of potential advantages and disadvantages might be the problem. READ MORE

  4. 3. Disclosure of Goodwill Impairment-Testing in a time of Great Uncertainty - a Study on Large Public European Firms

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Ellen Daver; Helena Hellström; [2021]
    Keywords : Disclosure quality; Goodwill; Impairment-testing; IAS 36; Crisis;

    Abstract : In this paper, we investigate firms' disclosure quality of goodwill impairment-testing under IAS 36, and whether it changes when there is a sudden increase in uncertainty in the macroeconomic environment, as experienced during the Covid-19 crisis in 2020. We define disclosure quality as the transparency in the reporting of the goodwill impairment-testing process and we proxy this as the width of information components disclosed under IAS 36. READ MORE

  5. 4. Factors influencing the share repurchase decision : A look into Nordic firms

    University essay from Umeå universitet/Företagsekonomi

    Author : Fredric Wållberg; Ezra Anglemier; [2021]
    Keywords : Corporate Governance; Share Repurchases; Logistic regression; Payout Policy;

    Abstract : This thesis investigates the relationship between share repurchase decisions and severalfinancial variables the year before. We link financial theories such as signaling,substitution, leverage, excess capital, corporate governance, employee stock option, andlegitimacy theory to this relationship and create a hypothesis to test in a quantitative study. READ MORE

  6. 5. The Impact of Board Gender Diversity on the Profitability of Insider Trading

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Frida-Maria Wallgren; Jakob Muhr; [2020]
    Keywords : Insider Trading; Board Gender Diversity; Corporate Governance; Asymmetric Information; Abnormal Returns; Business and Economics;

    Abstract : Title: The Impact of Board Gender Diversity on the Profitability of Insider Trading Seminar Date: June 3, 2020 Course: BUSN79 Business Administration: Degree Project in Accounting and Finance Authors: Jakob Muhr & Frida-Maria Wallgren Advisor: Reda M. Moursli Keywords: Insider Trading, Board Gender Diversity, Corporate Governance, Asymmetric Information, Abnormal Returns Purpose: This study examines if gender diversity among the board of directors affects information disclosure and the profitability of insider trading. READ MORE