Essays about: "Disclosure quality"
Showing result 1 - 5 of 69 essays containing the words Disclosure quality.
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1. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU
University essay from Göteborgs universitet/Graduate SchoolAbstract : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. READ MORE
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2. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE
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3. CSR performance and financial performance: the moderating role of CSR disclosure quality
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE
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4. Drivers of Institutional ESG Investing
University essay from KTH/Skolan för industriell teknik och management (ITM)Abstract : This study analyzes the factors that influence environmental, social, and governance (ESG) investments in the Nordic region from the perspectives of institutional investors. The study aims to understand key drivers of ESG investments for institutional investors. READ MORE
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5. Integration of Attribute-Based Encryption and IoT: An IoT Security Architecture
University essay from Stockholms universitet/Institutionen för data- och systemvetenskapAbstract : Services relying on internet of things (IoTs) are increasing day by day. IoT makes use of internet services like network connectivity and computing capability to transform everyday objects into smart things that can interact with users, and the environment to achieve a purpose they are designed for. READ MORE