Essays about: "Disclosure tone"
Showing result 6 - 10 of 10 essays containing the words Disclosure tone.
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6. ”DARLING, WE NEED TO TALK. SWITCH ON YOUR PHONE, PLEASE!” Patterns of Communication Channel Use for Self- Disclosure in Long-Distance Romantic Relationships
University essay from Institutionen för tillämpad informationsteknologiAbstract : Based on social penetration theory, social information processing theory and media synchronicity theory, the present study explores the role of different communication channels in romantic relationships in terms of self-disclosure. Especially, it seeks to investigate how self-disclosure influences the choice of communication channel use within long-distance romantic relationships. READ MORE
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7. Determinants of Decommissioning Provision Disclosures: Empirical evidence from energy entities listed on EU-regulated markets
University essay from Göteborgs universitet/Graduate SchoolAbstract : The reporting of decommissioning provisions has recently received considerable attention due to inconsistent reporting and lack of sufficient information. The estimation of the provision is highly uncertain due to timing and amount and involves a high degree of professional managerial judgment as a pre-tax discount rate is used to estimate the value. READ MORE
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8. Determinants of Disclosure Quality: A study of environmental liability disclosures
University essay from Göteborgs universitet/Graduate SchoolAbstract : Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability. READ MORE
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9. CSR disclosures and analyst forecast accuracy: does quality matter? An empirical study of whether CSR reporting matters to market participants utilising a novel approach to measure reporting quality
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : We investigate whether the quality of Corporate Social Responsibility ("CSR") report narratives affects analyst forecasts, using a sample of reports issued by companies listed in the Nordic countries, the Netherlands and Germany between 2012 and 2014. To quantify the quality of CSR narratives, we draw upon advances in Natural Language Processing techniques to construct a score of CSR reporting quality arguing that better reports are easier to read, longer, contain more forward-looking information and are not overly optimistic in tone. READ MORE
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10. Family Firms and Disclosure Tone - A quantitative study on the impact of family ownership on disclosure tone
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background: Qualitative disclosures in annual reports, i.e. disclosure narratives, such as the CEO-letter, are important complements to the quantitative aspects of corporate disclosure. How readers perceive the narrative information, and thereby how they perceive the firm’s performances and image, may influence investors’ business decisions. READ MORE
