Essays about: "Sample of directive research"

Showing result 1 - 5 of 7 essays containing the words Sample of directive research.

1. 1. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Ludvig Karlin; Hannes Prigorowsky; [2023]
   Keywords : Scope 1 emissions; Scope 3 emissions; Cost of debt; Sustainability reporting; CSRD; Carbon risk premium;

   Abstract : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. READ MORE

3. 2. The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment : A quantitative study on Swedish companies

   University essay from Högskolan i Gävle/Företagsekonomi

   Author : Julia Owczarek Blom; [2023]
   Keywords : non-audit services; NAS; non-audit services in Sweden; audit fees; non-audit fees; auditor; audit quality; auditor independence;

   Abstract : ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies                      Level: Student thesis, final assignment for Master Programme in Business Administration  Author: Julia Owczarek Blom  Supervisor: Asif M Huq  Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. READ MORE

4. 3. Abnormal returns from insider trading - does insider trading generate abnormal returns for the Swedish stock exchange and large cap Stockholm?

   University essay from

   Author : Erik Andersson; Granit Haliti; [2022-07-11]
   Keywords : Abnormal returns; Insider trading; The Efficient Market Hypothesis; Event study; Market Abuse Regulation; Market Abuse Directive; Day of publication; Day of transaction;

   Abstract : This paper studies insider trading and abnormal returns on the Large Cap list of the Swedish stock exchange using a sample of 119 firms and 10528 individual transactions between the period 2016-2022. The study is built on the theoretical framework of the efficient market hypothesis and information asymmetry. READ MORE

5. 4. Mandatory ESG Disclosure and its Effect on Firm Performance

   University essay from

   Author : Anton Ahlqvist; Nathalie Jonoska; [2021-06-23]
   Keywords : Financial Firm Performance; Firm Performance; ESG; Non-Financial Information; NFI; CSR; Directive 2014 95 EU; Difference-in-Difference;

   Abstract : With the intention to reach a more sustainable future, the EU implemented Directive 2014/95/EU in 2014, mandating large and public firms to start disclosing ESG information. The resulting changes are however first noticeable in the annual reports for 2017. READ MORE

6. 5. Transparency and Disclosure – Are We Doing Enough? : The NFRD’s effect on transparency and its benefits for actors in the Swedish food industry

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Emma Landén; Lukas Berntsson; Maja Törnqvist; [2021]
   Keywords : Corporate Social Responsibility CSR ; Greenwashing; Non-financial Reporting NFR ; Sustainability; Transparency;

   Abstract : Abstract Problem: As sustainability grows larger in importance for consumers, so does the demand for information on companies’ sustainability work. In this situation, greenwashing has become a viable strategy for companies to use as a competitive advantage. READ MORE