Essays about: "reporting information SAMPLE"

Showing result 11 - 15 of 47 essays containing the words reporting information SAMPLE.

  1. 11. Environmental Reporting Practices in German EMAS- registered Organisations: In-depth Content Analysis

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Isabel Westarp; [2022]
    Keywords : EMAS; Environmental Reporting; German firms; Content Analysis; Indicators; Business and Economics;

    Abstract : Environmental standards are an important part of corporate sustainability efforts. According to signalling theory, they provide relevant information about a company’s efforts, while institutional theory assumes that firms use them to mitigate societal pressures by selectively disclosing information. READ MORE

  3. 12. Perceptions of the Swedish audit and business communities on sustainability reporting : A quantitative study on the differences between the two populations

    University essay from Umeå universitet/Företagsekonomi

    Author : Jonatan Höjlind; Ezra Anglemier; [2022]
    Keywords : ;

    Abstract : This thesis explores the differences between the Swedish audit and business communities in their perceptions of sustainability reporting. We explore the link between accounting theories such as legitimacy, shareholder, stakeholder, and agency theory and our sample groups. By utilizing statistical testing of the differences in mean values. READ MORE

  4. 13. Early evidence on iXBRL regulation and its impact on information asymmetry in the US capital market

    University essay from Göteborgs universitet/Graduate School

    Author : Viktor Axelsson; Alexander Nilsson; [2021-06-24]
    Keywords : iXBRL; Information asymmetry; Regulation; iXBRL-tags; Difference in difference; propensity score matching;

    Abstract : The topic of extensible business reporting language (XBRL) has long been under debate regarding its effect and usefulness as a disclosure format. With the recent regulatory shift to the newest evolution of XBRL, inline XBRL (iXBRL), it once again becomes important to evaluate and understand the effects of the regulation. READ MORE

  5. 14. Transparency and Disclosure – Are We Doing Enough? : The NFRD’s effect on transparency and its benefits for actors in the Swedish food industry

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Emma Landén; Lukas Berntsson; Maja Törnqvist; [2021]
    Keywords : Corporate Social Responsibility CSR ; Greenwashing; Non-financial Reporting NFR ; Sustainability; Transparency;

    Abstract : Abstract Problem: As sustainability grows larger in importance for consumers, so does the demand for information on companies’ sustainability work. In this situation, greenwashing has become a viable strategy for companies to use as a competitive advantage. READ MORE

  6. 15. Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Andreas Danielsson; Fredrik Lindblad; [2021]
    Keywords : Intangible Assets; Value Relevance; Reliability; Accounting; Financial Reporting;

    Abstract : Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. READ MORE