Essays about: "Non-financial information"
Showing result 1 - 5 of 102 essays containing the words Non-financial information.
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1. Examining the Effects of Economic Crises on Firm Leverage: Insights from Financial Institutions and Information Technology Companies Listed on the Swedish Stock Markets
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Numerous studies have examined factors influencing a company's capital structure, but most focus on non-financial firms and neglect the distinct characteristics of financial institutions. Furthermore, little research exists on the Swedish financial and information technology markets despite their special market conditions, important global position and unique capital structures of their belonging companies. READ MORE
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2. The financial performance differences between ESG and Non-ESG Firms in the Nordic Region – A quantitative analysis
University essay from Göteborgs universitet/Graduate SchoolAbstract : This thesis presents a rigorous empirical analysis on the relationship between financial performance and ESG scores in Nordic firms from 2017 to 2022. The analysis utilizes fixed effects regression methods with cluster-robust standard errors at the company level. READ MORE
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3. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry
University essay from Göteborgs universitet/Graduate SchoolAbstract : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. READ MORE
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4. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU
University essay from Göteborgs universitet/Graduate SchoolAbstract : 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
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5. 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