Essays about: "information comparability"

Showing result 11 - 15 of 49 essays containing the words information comparability.

1. 11. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Marcus Svensson; Amanda Hagos; [2021]
   Keywords : Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

   Abstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE

3. 12. Adaptation to ClimateChange : Climate Scenario Analysis in the Swedish Banking Sector

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : MOLLY HEDMAN; GRETA KNUTSSON; [2021]
   Keywords : Master’s Degree project; TCFD; climaterelated risks; scenario analysis; transparency; comparability; banking sector; Examensarbete; TCFD; klimatrelaterade risker; scenarioanalys; transparens; jämförbarhet; banksektorn;

   Abstract : Climate change presents financial risks for banks and must therefore be treated accordingly. To assess and manage these risks, banks are expected to apply scenarioanalysis and adopt the TCFD’s recommendations on climate-related risk disclosures. READ MORE

4. 13. Excess Cash holdings and Acquisitions: A study on Nordic firms

   University essay from Göteborgs universitet/Graduate School

   Author : Hannes Sandström; Lingjun Zhang; [2020-07-08]
   Keywords : Cash holdings; Excess cash; Mergers and acquisitions; Corporate governance; Agency conflicts; Free cash flow theories; Information asymmetries; Cash holding motives;

   Abstract : By adapting a well-recognized model for estimating normal cash holdings, this study examines if Nordic public firms with excess cash have a higher likelihood of performing acquisitions. Given that firms have access to capital markets, firms should be able to fund positive net present value projects regardless of current cash levels. READ MORE

5. 14. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

   University essay from Göteborgs universitet/Graduate School

   Author : Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
   Keywords : Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

   Abstract : In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are required to annually report information concerning the impact of their business activities related to the thematic categories ‘environmental matters’, ‘social & employee-related matters’, ‘respect for human rights’ and ‘anti-corruption & bribery matters’. Motivated by the desire to facilitate non-financial reporting practices for disclosure to enhance more sophisticated decision-making by stakeholders, the Directive allows for significant flexibility to capture the multidimensional nature of social and environmental issues for increased relevance, consistency and comparability of disclosures by undertakings in all sectors and across Member states. READ MORE

6. 15. Searching for Internal Legitimacy in Climate Risk Management - A Case Study of Commensuration in A Swedish MNC

   University essay from Göteborgs universitet/Graduate School

   Author : Mikaela Bjure Mannshausen; Johanna Sjöström; [2020-06-22]
   Keywords : Climate risk; Risk management; Quantification; Disclosure; Legitimacy; Investors and Communication;

   Abstract : Climate change is one of the biggest issues of modern times and due to potential significant economic impacts, climate change is nowadays considered to be one of the 21st century’s most critical areas in corporate risk management. Previous research stress legitimacy from external stakeholders as the main driver in the adoption of standardized frameworks in corporate sustainability. READ MORE