Essays about: "Disclosure quality"

Showing result 1 - 5 of 60 essays containing the words Disclosure quality.

  1. 1. Do TCFD supporters obtain better debt financing terms? A global study on how company bond yields are affected by the decision to support the TCFD.

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Gustav Andersson; Oscar Norman; [2022]
    Keywords : TCFD; Asymmetric Information; Disclosure; Signaling; Yield;

    Abstract : This thesis analyzes the impact of companies supporting the Task Force on Climate-related Financial Disclosures (TCFD), more specifically, the impact on their bond yields. As prior literature suggests that higher quality disclosures decrease companies' cost of capital and the TCFD aims to help companies provide relevant climate-related disclosures to the financial market, this thesis aims to test if firms supporting the TCFD will obtain similar financial benefits. READ MORE

  2. 2. Brand Equity and Data Privacy: Beyond Selling Eyeballs : A business case for online privacy-friendly data practices in regions covered by the GDPR.

    University essay from Jönköping University/JTH, Avdelningen för datateknik och informatik

    Author : Maria Arango Kure; [2022]
    Keywords : Online brand equity; consumer behavior; pay-with-data transactions; data disclosure; privacy preferences; data control techniques;

    Abstract : This thesis investigates the ways in which businesses’ privacy practices in pay-with-data scenarios affect the way users interact with the business, both in terms of their on-site behavior and the creation of brand equity, in regions covered by the GDPR. I address a gap in the literature by exploring a possible business case for using privacy-friendly data collection practices in the context of brand equity creation and growth. READ MORE

  3. 3. Determinants of Materiality of Non-Financial Disclosure and Implication on Information Asymmetry A study of environmental disclosure of environmentally sensitive industries

    University essay from Göteborgs universitet/Graduate School

    Author : Citra Janiencia Setiani; Thitinan Jindanom; [2021-06-24]
    Keywords : Non-financial report; materiality; information asymmetry; Materiality Disclosure Quality MDQ ;

    Abstract : This study explores the influence of non-binding guidelines published by EU Directive to the materiality of companies' non-financial reports. In order to identify the materiality level of NFR, the authors manually assess the materiality level of each report by giving scores according to the materiality disclosure quality (MDQ) index. READ MORE

  4. 4. Auditing in times of change: A qualitative study on how Covid-19 will affect audit quality

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Christoffer Johnsson; Nicklas Persson; [2021]
    Keywords : Audit quality; Covid-19; Auditor-client relationship; Going-concern assessments; Auditor-independence.;

    Abstract : Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. READ MORE

  5. 5. Corporate Social Responsibility in Variegated Political Environments: A Comparative Study of CSR Disclosure between China and Sweden

    University essay from Lunds universitet/Sociologi; Lunds universitet/Sociologiska institutionen

    Author : Xu Kang; [2021]
    Keywords : Corporate social responsibility; institutional theory; political-institutional environment; corporate governance; China; Sweden; Social Sciences;

    Abstract : Corporate social responsibility (CSR) is a widely publicised corporate practice that has become widespread across the globe in the context of globalisation. Still, past research has found considerable variation in the understanding and practice of CSR among companies in different national contexts. READ MORE