Essays about: "Financial Reporting"
Showing result 6 - 10 of 337 essays containing the words Financial Reporting.
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6. Exploring implications of the EU Taxonomy on funding and disclosure for Swedish SMEs
University essay from SLU/Dept. of EconomicsAbstract : In 2019 the EU taxonomy was launched as a classification system that aims to provide a common language and framework for sustainable finance. The purpose is to guide investors and businesses to identify environmentally sustainable economic activities to support the transition towards a low-carbon, resource-efficient economy by 2050 within the EU. READ MORE
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7. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE
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8. Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies
University essay from Umeå universitet/FöretagsekonomiAbstract : Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. READ MORE
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9. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context
University essay from Umeå universitet/FöretagsekonomiAbstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. READ MORE
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10. CSR performance and financial performance: the moderating role of CSR disclosure quality
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE