Essays about: "Letter to Shareholders"

Found 5 essays containing the words Letter to Shareholders.

  1. 1. Beyond the words - A correlational study of the tone of CEO letters in relation to the stock market performance in Japan, Sweden, and the United States

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Lukas Pantenburg; Markus Nordbring; [2021]
    Keywords : CEO letters; Stock market performance; Textual analysis; Tone; Correlational study; United States; Sweden; Japan; Business and Economics;

    Abstract : Previous research has shown the importance of the CEO letter in a company’s annual report, with it being one of the most widely read parts. Despite this, it is compared to most other parts in the annual report not audited, meaning that the CEO can write whatever they see fit without any precautions. READ MORE

  3. 2. The Predictive Value of Optimism in Letters to Shareholders

    University essay from Göteborgs universitet/Graduate School

    Author : Axel Benjaminson; Jonas Vesterinen; [2017-08-08]
    Keywords : Accounting; Optimism; Letter to Shareholders; Predictive Value; Impression Management; DICTION;

    Abstract : In this study, we investigate the predictive value of optimism expressed in letters to shareholders. We explore if optimism in these letters can be used to predict the future performance of 457 firms traded on the NYSE. To measure future performance, we use six different performance measures. READ MORE

  4. 3. Linguistic accounts in letters to shareholders - A comparison between equity based and creditor based countries

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Elin Ingvarsson; Philip Franzén; [2017]
    Keywords : Financial communication; letter to shareholders; accounts; narratives; interna- tional classification; Business and Economics;

    Abstract : .... READ MORE

  5. 4. Tone Management and Earnings Management. A UK evidence of abnormal tone in CEO letters and abnormal accruals

    University essay from Göteborgs universitet/Graduate School

    Author : Sara Carlsson; Rania Lamti; [2015-07-06]
    Keywords : Tone Management; Abnormal Tone; CEO letter; Earnings Management; Accruals;

    Abstract : Background and Problem Definition: The CEO letter is one significant narrative document through which senior management have opportunity to express beliefs and values to their shareholders. The CEO letter is unregulated in its nature and thereby subject to management opportunism through tone management. READ MORE

  6. 5. We adapt, therefore we are – Bachelor thesis on CEO-letters in sustainability reports

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Kajsa-Stina Persson; Nina Vikkula; [2014-07-03]
    Keywords : Sustainability; CSR; GRI; CEO-letter; Institutionalism; Legitimacy; Reputation Management and Sustainability report;

    Abstract : Background: CEO-letters in sustainability reports have opened a relatively new channel for CEOs for communication of companies’ engagement in CSR. As this channel has become one of the main communications channels for CEOs to communicate CSR, it is relevant that the communication corresponds to stakeholder expectations and leads to legitimacy and a good reputation, and thereby contributes to easier resource acquisition and thereby company success. READ MORE