Essays about: "Disclosure quality"

Showing result 21 - 25 of 69 essays containing the words Disclosure quality.

  1. 21. The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks

    University essay from Umeå universitet/Företagsekonomi

    Author : Elin Blom; Alexandra Larsson; [2020]
    Keywords : Sustainability reporting; CSR; anti-corruption; money laundry; corruption; CONI model; Consolidated Narrative Interrogation Model; GRI; Legitimacy theory; Stakeholder theory;

    Abstract : In 2019, the two Swedish banks Swedbank and SEB was involved in what has been called one of the largest money laundry scandals. Money laundering is a critical sustainability issue for banks since their operations enable money from corrupt activities to be laundered into the financial system, hence diverts resources from education and health services. READ MORE

  3. 22. 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. 23. How does the market perceive ESG in IPOs : Investigating how ESG factors affect IPO Underpricing in the U.S. market

    University essay from Umeå universitet/Företagsekonomi

    Author : Thi Mai Anh Bui; Alessandra Frongillo; [2020]
    Keywords : Initial Public Offering IPO ; Underpricing; Environmental; Social and Governance ESG ; Sustainable finance; Textual analysis; Term frequency; Sentiment analysis.;

    Abstract : Environmental, Social and Governance (ESG) integration in financial activities is a crucial topic that is gaining importance in financial markets. During the years, many studies have been conducted about Initial Public Offering (IPO) and underpricing since they are fundamental aspects of firms’ lifecycle. READ MORE

  5. 24. Earnings Conference Calls and Stock Returns: The interplay between tone and information specificity

    University essay from Göteborgs universitet/Graduate School

    Author : Imelda Taraj; [2019-08-09]
    Keywords : conference calls; disclosure; content analysis; textual analysis; word sentiment; information specificity; cumulative abnormal returns;

    Abstract : After the adoption of RegFD, quarterly earnings conference calls (ECCs) have become an important channel for voluntary corporate disclosure. However, the extent to which the information content affects capital markets is little researched. READ MORE

  6. 25. Changes in Disclosure Tone after an Incident - Quality and industry spill-over effects

    University essay from Göteborgs universitet/Graduate School

    Author : Josefin Dolietis; Fanny Rydberg; [2019-08-08]
    Keywords : Disclosure tone; disclosure quality; spill-over effect; industry response; text analysis; activity; optimism; certainty; realism; impression management; information overload; greenwashing;

    Abstract : Background/Purpose: The focus of this report is how the concerned company BP and Oil and Gas (O&G) industry responded to the Deepwater Horizon oil spill in their Sustainability reports. This study examines changes in tone after the incident in order to detect changes in language. READ MORE