Essays about: "Disclosure"

Showing result 21 - 25 of 480 essays containing the word Disclosure.

  1. 21. Corporate Social Responsibility and Earnings Management

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

    Author : Amanda Jansson; Johanna Radler; [2023]
    Keywords : earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

    Abstract : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. READ MORE

  3. 22. Influencer Whitelisting & Dark Posts : A Cross-generational Study on Consumers’ Perception and Trust in Social Media Advertisement

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Sofia Zangrande; [2023]
    Keywords : Influencer marketing; influencer whitelisting; dark posts; social media marketing; influencers; consumer perception; message trustworthiness; millennials; gen-z; gen-x; influencer; marknadsföring; sociala medier; konsumenternas uppfattning; meddelandets trovärdighet;

    Abstract : This paper investigates the perception of dark posts in influencer whitelisting (IWL) and their impact on consumers’ trust compared to other forms of sponsored content on social media. The study employed a mixed-methods approach involving a survey with open-ended questions to gather data from participants across different generational cohorts - GenZ, Millennials and Gen-X. READ MORE

  4. 23. Calling the Bluff? - The Perspective of Nordic Private Equity Firms on the Implementation of the Sustainable Finance Disclosure Regulation

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Jonathan Bornemann; Ida Lennartsson; [2023]
    Keywords : SFDR; Private Equity; ESG disclosures; Greenwashing; Sustainability;

    Abstract : The Sustainable Finance Disclosure Regulation (SFDR) is the first mandatory ESG regulation in the EU. Since March 2021, the regulation has imposed ESG disclosure obligations for asset managers, including private equity firms, in a pursuit to increase transparency and mitigate greenwashing in the industry. READ MORE

  5. 24. Green or Greed? Examining the Nexus Between Sovereign Green Bonds and National Climate Targets

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Pontus Hällgren; [2023]
    Keywords : Business and Economics;

    Abstract : The fight against climate change has reached a critical point, requiring financial flows to align with climate-resilient pathways. This thesis investigates the alignment between sovereign green bonds and national climate targets. READ MORE

  6. 25. Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.

    University essay from Jönköping University

    Author : Alfons Björn; Carl Byvald Olsson; [2023]
    Keywords : Key Audit Matter; ISA 701; Standardized; auditor s report; mutual insurance;

    Abstract : Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. READ MORE