Essays about: "Disclosures"
Showing result 16 - 20 of 151 essays containing the word Disclosures.
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16. Mandated Short Selling Transparency and its Impact : An empirical analysis on significant short selling disclosures and their impact on Swedish small cap securities between 2017 - 2022
University essay from Stockholms universitet/Företagsekonomiska institutionenAbstract : In this paper, the impact of significant short selling disclosures (> 0.5%) on returns and trading activity is studied. READ MORE
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17. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464
University essay from Linköpings universitet/FöretagsekonomiAbstract : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. READ MORE
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18. When Good News are Bad News: Finding Value Relevant Information in the Sentiment of Annual Reports
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The qualitative aspects of corporate disclosures are rarely considered by stakeholders, meaning that a vast amount of potentially value relevant information goes to "waste". We study the sentiment contained in corporate disclosures, investigating the value relevance of its qualitative aspects to determine the potential value for stakeholders in considering this information. READ MORE
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19. It does not rain more in the UK : A corpus analysis comparing the optimism variable in Swedish and UK-based listed companies’ sustainability reports
University essay from Stockholms universitet/Engelska institutionenAbstract : Abstract This thesis sets out to compare the level of optimism, quantified as the optimism variable, in UK and Swedish-based corporate Environmental, social, and corporate governance (“ESG”) disclosures published in English. The comparison is conducted by creating two corpora, one UK-based and one Swedish-based. READ MORE
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20. Is sustainable behavior profitable or is it just a necessity?
University essay from Göteborgs universitet/Graduate SchoolAbstract : This thesis investigates the relationship between a firm’s share price and Greenhouse Gas (GHG) disclosure. Using a sample of Swedish listed firms from 2013 - 2019, I observe that there exist no significant relationship between share price and GHG disclosure. READ MORE