Essays about: "Swedish Interim Reports"

Showing result 1 - 5 of 6 essays containing the words Swedish Interim Reports.

  1. 1. Attention to COVID-19 : A content analysis study of Swedish interim reports

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Andreas Ström; [2021]
    Keywords : Attention; COVID; Corona; Board Size; Board Gender Diversity; Board Structure; Content Analysis; Semantic Analysis;

    Abstract : The purpose of this study was to examine the attention to the COVID-19 pandemic displayed by top-level management in companies listed on Nasdaq OMX Stockholm Large Cap, and how this aforementioned attention was affected by the board size and board gender diversity of respective company. To accomplish this, a content analysis on a word-by-word level was conducted of all interim reports produced in 2020 by each company, and data regarding the board size and board gender diversity was gathered, for each company. READ MORE

  3. 2. The value relevance of IFRS 16 on the Swedish market

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Matilda Hansson Brusewitz; Elin Pettersson; [2020]
    Keywords : IFRS 16; IFRS implementation; lease liabilities; value relevance study; Ohlson model;

    Abstract : The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. READ MORE

  4. 3. The use and effects of non-GAAP earnings in the Swedish setting

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Taneli Tolonen; Martin Pütsep; [2016]
    Keywords : Non-GAAP earnings; Swedish data; Industry classification; Event study; Value relevancy;

    Abstract : Non-GAAP earnings are commonly reported figures that do not follow the guidelines for earnings defined by accounting standards but are constructed instead by the company managers without restraint. Lately, there has been an increased focus and discussion on the integrity of the non-GAAP earnings as they might give a misleading indication about the financial performance. READ MORE

  5. 4. The use of accounts in the four major Swedish banks’ accounting narratives – an impression management tool used as a response to negative media attention?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Johan Axelsson; Henrik Leufstedt; [2014]
    Keywords : Accounting narratives; Accounts; Impression management; Legitimacy; Media; Business and Economics;

    Abstract : Purpose: The purpose of this thesis has been to examine whether accounts have been given by the four major Swedish banks - Swedbank, Handelsbanken, Nordea and SEB - in their accounting narratives as a response to negative media attention in the time period 2009 to 2014, and whether those accounts could be seen as an impression management tool. Methodology: We have carried out a qualitative study on articles published in Swedish web-based media in the time period 2009 to 2014. READ MORE

  6. 5. Corporate Risk Disclosure: A Content Analysis of Swedish Interim Reports

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Soheila Khaledi; [2014]
    Keywords : Risk Disclosure; Corporate Risk Disclosure; Swedish Interim Reports; Firm Size; Financial Leverage; Audit Committee; Family Ownership;

    Abstract : The aim of this research is to examine the determinants of the level of corporate risk disclosure (CRD) in the interim reports of Swedish non-financial companies. A quantitative research approach is used, the sample data of which consist of 166 firms with 4,849 interim reports over a 10-year period. READ MORE