Essays about: "Financial Analysis"

Showing result 26 - 30 of 2532 essays containing the words Financial Analysis.

1. 26. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU

   University essay from Göteborgs universitet/Graduate School

   Author : Matilda Frövenholt; Kevin Wirdéus; [2023-07-03]
   Keywords : Directive 2014 95 EU; ESG Disclosure; Biodiversity; Specificity; Textual Analysis; Named Entity Recognition; Market Reaction;

   Abstract : 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

3. 27. The Impact of COVID-19 on Abnormal Tone in Corporate Communication: A Comparative Analysis of Affected and Non-Affected Industries

   University essay from Göteborgs universitet/Graduate School

   Author : Muhammad Bilal; Tanvir Reza Akash; [2023-07-03]
   Keywords : Abnormal Tone; Affected Non-Affected Industries; CEO Letter; Covid-19; Impression Management; Information Content;

   Abstract : Background and Problem Definition: Effective communication is crucial for stakeholder relationships. CEO letters convey important information, but during crises, companies and industries may misrepresent their financial health to maintain a positive impression, potentially through abnormal tone. READ MORE

4. 28. THE IMPACT OF ESG PERFORMANCE AND EXTERNAL AUDIT OF ESG REPORTS ON STOCK LIQUIDITY

   University essay from Göteborgs universitet/Graduate School

   Author : OSKAR GUSTAVSEN; OLLE ANDERSSON; [2023-06-29]
   Keywords : ;

   Abstract : Prior research on market reactions to environmental, social, and governance (ESG) factors has predominantly centered around financial performance. In this study we instead shed light on stock liquidity, a previously underexplored dimension of market reactions to ESG. READ MORE

5. 29. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

   University essay from

   Author : Martin Ekendahl; Philippa Hedström; [2023-06-29]
   Keywords : ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

   Abstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE

6. 30. Comparison of High ESG Portfolio Performance in Germany and Switzerland

   University essay from Göteborgs universitet/Graduate School

   Author : Nino Shakulashvili; Saud Talic; [2023-06-29]
   Keywords : ESG; Portfolio Performance; Fama French; Carhart; Risk Factors; Value; Size; Momentum; Germany; Switzerland;

   Abstract : This study focuses on the relationship between stock return performance and sustainability, the latter taking the form of the Environmental, Social, and Governance (ESG) framework. The paper provides a comparative setting in which stocks of companies headquartered in Germany and Switzerland are examined. READ MORE