Essays about: "mandatory disclosure"

Showing result 1 - 5 of 34 essays containing the words mandatory disclosure.

  1. 1. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

    University essay from Göteborgs universitet/Graduate School

    Author : Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
    Keywords : Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  2. 2. The Relationship Between CSR and Stock Price Crash Risk and the Impact of Mandatory Sustainability Disclosure Regulation - A Study on Listed Nordic Companies

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

    Author : Andi Kullashi; Oscar Franzén Ehrlich; [2020]
    Keywords : Corporate Social Responsibility; Stock Price Crash Risk; Mandatory Sustainability Disclosure; Accounting Transparency;

    Abstract : This study examines the association between corporate social responsibility (CSR) and stock price crash risk in listed Nordic companies using data from 2014-2019, and if mandatory sustainability disclosure regulation has an impact on this association in Sweden and Finland. A CSR based model explaining stock price crash risk is employed to test the aforementioned. READ MORE

  3. 3. Does stakeholder pressure have an effect on the quality of the sustainability report?

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Eric Westergren; Linn Hasselgren; [2020]
    Keywords : GRI; sustainability reports; quality; stakeholder pressure; Sweden; Agency Theory; Legitimacy Theory; Stewardship Theory; Stakeholder Theory;

    Abstract : Our planet suffers from severe climate change and environmental issues has never been as important as it is now. Countries and communities come together to get involved in environmental questions and to work against a sustainable future. READ MORE

  4. 4. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ola Nilsson; [2020]
    Keywords : DAC 6; Sweden s implementation; reportable cross-border arrangement; Law and Political Science;

    Abstract : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. READ MORE

  5. 5. Does more equal less? - Empirical evidence of the impact of CSR disclosure levels on the cost of equity capital among Swedish listed firms

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

    Author : Nikolaos Dimopoulos; Gabriel Meisner; [2019]
    Keywords : Cost of Equity Capital; CSR; Levels of Disclosure; Sustainability Reporting; Textual Content Analysis;

    Abstract : The purpose of this study is to investigate the relationship between the cost of equity capital and levels of CSR disclosure. The recent implementation of a European-level directive that established a minimum level of mandatory CSR disclosure, motivates us to further investigate the regulatory impact on the relationship. READ MORE