Essays about: "Comply-or-explain"

Showing result 1 - 5 of 6 essays containing the word Comply-or-explain.

  1. 1. Extent and quality of sustainability reporting: A content analysis of sustainability reporting for Swedish large cap and small cap firms under the new EU-directive legislation

    University essay from Göteborgs universitet/Graduate School

    Author : Carl Rost; [2018-07-02]
    Keywords : Sustainability reporting; EU-directive 2014 95 EU; content analysis; institutional theory;

    Abstract : Background and problem discussion: Sustainability reporting (SR) is a topic which has become increasingly important for organisations over the last thirty years. The quality of SR is an aspect which has been heavily scrutinised and reports have been criticised for lacking balance, reliability and comparability. READ MORE

  3. 2. Comply-or-explain in Sweden : A study on the quality of non-compliance explanations

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Björktorp Jacob; Robert Källenius; [2016]
    Keywords : Corporate governance; Comply-or-explain; The Swedish Corporate Governance Code; Agency theory; Legitimacy theory;

    Abstract : Purpose: The purpose of this study is to examine the effectiveness of the comply-or-explain principle in Sweden to determine if the flexible approach is functioning as in-tended. Research design: This paper scrutinizes the quality of the explanations with respect to the Swedish Corporate Governance Code. READ MORE

  4. 3. Human rights reporting by Swedish state - owned companies

    University essay from Lunds universitet/Juridiska institutionen

    Author : Johan Dockberg; [2011]
    Keywords : Human rights; Law and Political Science;

    Abstract : In 2007 the Swedish government adopted a set of guidelines mandating all Swedish state-owned companies to conduct a non financial report i.e. a sustainability report that is to be independently verified. READ MORE

  5. 4. UK pension providers´compliance with corporate governance codes, 2007-2009

    University essay from IHH, Företagsekonomi

    Author : Chra Rashed; Georgiana Larsson; [2011]
    Keywords : Combined Code; Annotated Combined Code; “comply-or-explain” mechanism; corporate governance; 2008 financial crisis; United Kingdom; board of directors; committee and pension providers.;

    Abstract : The United Kingdom Combined Code is today the most fundamental corporate governance code applicable in United Kingdom. The nation of United Kingdom encourages governance practices by implementing the Directive 2006/46/EC on a voluntary basis before being mandatory. READ MORE

  6. 5. Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime

    University essay from Handelshögskolan vid Umeå universitet

    Author : Huyen Cao Thi Thanh; Tina Cheung; [2010]
    Keywords : corporate governance; internal control; internal control report; effectiveness statement; discretionary accruals; earnings management; ICRS; principle-based; rule-based; accounting scandal; Sweden;

    Abstract : Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. READ MORE