Essays about: "reporting information SAMPLE"

Showing result 16 - 20 of 47 essays containing the words reporting information SAMPLE.

  1. 16. 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

  3. 17. Does stakeholder pressure have an effect on the quality of the sustainability report?

    University essay from Umeå universitet/Företagsekonomi

    Author : Eric Westergren; Linn Hasselgren; [2020]
    Keywords : GRI; sustainability reports; quality; stakeholder pressure; Sweden; Agency Theory; Legitimacy Theory; Stewardship Theory; Stakeholder Theory;

    Abstract : Our planet suffers from severe climate change and environmental issues has never been as important as it is now. Countries and communities come together to get involved in environmental questions and to work against a sustainable future. READ MORE

  4. 18. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

    University essay from Göteborgs universitet/Graduate School

    Author : Sebastian Engsevi; Oscar Robért; [2019-08-08]
    Keywords : Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

    Abstract : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. READ MORE

  5. 19. Circular economy and accounting information: A study of the reporting of circular economy in Sweden

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Madeleine Hjalber; Ellen Karlsson; [2019-06-11]
    Keywords : Circular economy; circular economy activities; accounting information; CONI method.;

    Abstract : Background and problem: Facing today's climate crisis, companies play a key role in contributing to a sustainable change. Alternative business models have gained importance, such as circular economy, which refers to the concept of cyclical closed-loop systems. READ MORE

  6. 20. The Role of Coping in Preventing Atherosclerosis

    University essay from Umeå universitet/Institutionen för psykologi

    Author : Judit Kristensen; Kakeeto Amanda; [2019]
    Keywords : atherosclerosis; coping; engagement coping; disengagement coping; VIPVIZA; cardiovascular diseases; stress; ateroskleros; coping; problemhantering; engagement coping; disengagement coping; VIPVIZA; stress; hjärt-och kärlsjukdomar;

    Abstract : Atherosclerosis is one of the most recognized risk factors for cardiovascular diseases (CVD). It is therefore important for preventive work against CVD to target factors with impact on atherosclerosis. READ MORE