Essays about: "annual report disclosure"

Showing result 1 - 5 of 30 essays containing the words annual report disclosure.

  1. 1. Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.

    University essay from Jönköping University

    Author : Alfons Björn; Carl Byvald Olsson; [2023]
    Keywords : Key Audit Matter; ISA 701; Standardized; auditor s report; mutual insurance;

    Abstract : Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. READ MORE

  3. 2. Can targeted disclosure regulations facilitate the environmental transition of the shipping sector? : a study on the effect of the EU MRV Regulation on ship emissions

    University essay from SLU/Dept. of Economics

    Author : Moa Lundkvist; [2023]
    Keywords : environmental disclosure regulation; maritime sector; shipping; targeted transparency; MRV regulation; EU; Regression Discontinuity Design RDD ;

    Abstract : This research examines the impact of the EU Monitoring, Reporting, and Verification (MRV) regulation on ship emissions when calling at EU ports. The main question is whether ships that are required to report their emissions emit less due to the regulation. READ MORE

  4. 3. Assessing the alignment : An exploratory qualitative study of OMXS30 firms' sustainability narratives' calibration with their ESG performance

    University essay from Umeå universitet/Företagsekonomi

    Author : Petter Alraek Kågström; Jacob Ådén; [2023]
    Keywords : Sustainability; Legitimacy; Firm disclosure; ESG; Greenwashing; ESG score;

    Abstract : Purpose: The purpose of this paper is to gain a holistic understanding of Environmental, Social, and Governance (ESG) related narratives applied in OMXS30 firms’ annual reports. The understanding contributes to the existing literature by highlighting which main narrative strategies firms’ use to gain and maintain legitimacy, and whether or not the legitimacy gained and maintained from the narratives are in line with the firms’ ESG performance. READ MORE

  5. 4. Early evidence on iXBRL regulation and its impact on information asymmetry in the US capital market

    University essay from Göteborgs universitet/Graduate School

    Author : Viktor Axelsson; Alexander Nilsson; [2021-06-24]
    Keywords : iXBRL; Information asymmetry; Regulation; iXBRL-tags; Difference in difference; propensity score matching;

    Abstract : The topic of extensible business reporting language (XBRL) has long been under debate regarding its effect and usefulness as a disclosure format. With the recent regulatory shift to the newest evolution of XBRL, inline XBRL (iXBRL), it once again becomes important to evaluate and understand the effects of the regulation. READ MORE

  6. 5. The forgotten accounting chioce : A study about Attention to Detail in the note disclosure

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Wilma Johansson; [2021]
    Keywords : Notes; footnotes; conservative accounting; Attention to Detail;

    Abstract : Background: Investors does seldom use the information provided within the notes when making investment decisions even though it is evident that notes impact the organisations share price. The reason is unclear, though hypothetically it is possible that the unawareness of potential advantages and disadvantages might be the problem. READ MORE