Essays about: "factors voluntary disclosure"

Showing result 1 - 5 of 11 essays containing the words factors voluntary disclosure.

  1. 1. How corporate governance factors impact the propensity to voluntarily disclose leases: A quantitative study in the Swedish setting

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

    Author : Teodor Töregård; Albin Persson; [2022]
    Keywords : leases; voluntary disclosure; BFNAR 2012:1; corporate governance;

    Abstract : Starting in 2014, firms reporting in accordance with the K3 accounting framework were required to recognize financial leases on the balance sheet and to disclose their future operating lease expenses. With the help of this sudden implementation, this study investigates how a set of corporate governance factors may have influenced the decision of voluntarily disclosing this information prior to the regulatory change. READ MORE

  3. 2. Sustainability Reporting of Small Companies: A Case of Sweden

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Josefine Bjarnolf; Viktoria Westergren Gullberg; [2022]
    Keywords : Sustainability reporting; voluntary disclosure; social responsibility; key drivers; ESG; sustainable development; small companies; SME;

    Abstract : As the environmental crises have increased around the world in the past decades, companies have become more aware of the importance of sustainability and social responsibility. While large companies are required by law to perform sustainability reports, small companies do so on a voluntary basis. READ MORE

  4. 3. Board Characteristics and Corporate Social Responsibility Assurance: What Factors Matter in the U.S. Market?

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

    Author : Xinran He; Jingyi Zhang; [2019]
    Keywords : Corporate social responsibility; Assurance; Voluntary disclosure; Board characteristics; Corporate governance;

    Abstract : This study aims to examine the influence of board characteristics - the critical components in the corporate governance mechanisms - on the adoption of corporate social responsibility (CSR) assurance. Based on a sample of 328 listed U.S. READ MORE

  5. 4. VOLUNTARY DISCLOSURES AND TRUST IN CORPORATIONS : A study of listed corporations in Sweden

    University essay from Högskolan i Skövde/Institutionen för handel och företagande

    Author : Alexandra Boman; Nora Elvin; [2018]
    Keywords : Annual report; voluntary disclosures; trust; marketing aspects; shareholders; disclosure theory.; Årsredovisning; frivillig information; tillit; marknadsföringsaspekter; aktieägare; disclosure teori.;

    Abstract : Over the past decades, major changes have been noticed in annual reports. For instance, annual reports have become more comprehensive. Today, corporations can partly decide what to include in their annual reports. This is called voluntary disclosures. READ MORE

  6. 5. Doing Business in the Age of Transparency: A case study of Full Material Disclosure in the electronics sector

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Alexandra Wu; [2018]
    Keywords : Chemical management; green chemistry; electronics; Full Material Disclosure; case study; cleaner production; chemicals in products; Earth and Environmental Sciences;

    Abstract : Electronic products consist of substances that can be harmful to human health and the environment if exposed or leaked during the product use and end-of-life phases. Full Material Disclosure (FMD), which usually requires suppliers to disclose on the concentrations or masses of all substances in a product, is one method of increasing supply chain transparency on chemicals in products. READ MORE