Essays about: "Institutional Pressure"

Showing result 1 - 5 of 123 essays containing the words Institutional Pressure.

  1. 1. Examining the Relationship of Institutional Ownership and Operating Performance: Evidence from Swedish IPOs

    University essay from Göteborgs universitet/Graduate School

    Author : Hannes Hamark; Ludvig Hagvall; [2023-07-03]
    Keywords : Institutional investors; Active monitoring view; Passive monitoring view; Corporate governance; Control; Operating performance; Pressure-insensitive; Pressure-sensitive; Initial Public Offering IPO ; Sweden;

    Abstract : This study investigates the relationship between institutional ownership and firm operating performance during the three-year period following an IPO in Sweden. It adds to the continuing discussion on whether institutional investors, with their capabilities and incentives to actively monitor, positively impact firm performance. READ MORE

  3. 2. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  4. 3. ESG CONTRACTING: GREED OR GREEN? A GLOBAL STUDY OF OWNERSHIP INFLUENCE AND VALUE CREATION IN REGARD TO ESG CONTRACTING

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Rebecka Mannerford; Adèle Sveger; [2023]
    Keywords : ESG contracting; Activist ownership; Institutional ownership; Corporate governance; Agency theory;

    Abstract : This study investigates institutional and activist ownership pressure for implementing ESG contracting, and the potential value creation that follows in terms of financial and ESG performance. Using data from 11,521 publicly listed firms worldwide in the period 2007-2022, this longitudinal study employs a multivariate regression model in order to understand whether certain shareholders push for ESG contracting, and whether ESG contracting mitigates or reinforces agency costs. READ MORE

  5. 4. Lost in the Weeds : Understanding the Firm's Perspective of Regulations on Marketing Communications in the Canadian Cannabis Industry

    University essay from Linnéuniversitetet/Institutionen för marknadsföring och turismvetenskap (MTS)

    Author : Benjamin Farnworth; Edward Williams; [2023]
    Keywords : External Regulation; Marketing Communication; Institutional Theory; Institutional Pressures; Isomorphic Pressure; Canadian Cannabis Industry;

    Abstract : Background: Marketing communication is the process of communicating with the customer, this is all communicative materials that are produced by the firm in order to influence the consumer. Regulations are all the rules, instructions, memos issued by a market authority that dictate the ways a firm may present their brand. READ MORE

  6. 5. Scientists' perception on institutional data sharing support and pressure : Investigating ecologists’ data sharing behavior

    University essay from Uppsala universitet/Institutionen för ABM

    Author : Jenny Glashoff; [2023]
    Keywords : Data sharing; ecology; theory of planned behavior; semi-structured interviews; Datadelning; ekologi; teorin om planerat beteende; semistrukturerade intervjuer;

    Abstract : Data from underlying research has become increasingly important to scientists and the public in recent decades. As a result, funders and journal publishers have become increasingly demanding that scientists share their data. Universities have also been encouraged to advance their data sharing support units as a result of this development. READ MORE