Essays about: "mandatory disclosure"

Showing result 21 - 25 of 50 essays containing the words mandatory disclosure.

  1. 21. 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

  3. 22. Early Experience of Mandatory Non-Financial Information Reporting in Sweden: A case study of how listed SMEs in the industrial sector have implemented the new law

    University essay from Göteborgs universitet/Graduate School

    Author : Johan Nyström; Sovuthy Oum; [2018-07-02]
    Keywords : Sustainability reporting; mandatory non-financial information reporting; SMEs; implementation; stakeholder engagement; strategic legitimacy; institutional legitimacy and material legitimacy;

    Abstract : Motivation/Purpose: Increasing societal pressure on companies for higher transparency and accountability has led to a significant growth in issuance of non-financial reporting. As a result, the Swedish parliament has decided to extend the EU directive on disclosure of non-financial information and diversity information to force more Swedish companies to produce a sustainability report. READ MORE

  4. 23. European Takeover Law and the Freedom of Establishment: Towards Efficient Regulation

    University essay from Lunds universitet/Juridiska institutionen

    Author : Christopher Phiri; [2018]
    Keywords : European Takeover Bids Directive; Disclosure Requirements; Mandatory Bid Rule; Board Neutrality Rule; Breakthrough Rule; Squeeze-Out Right; Sell-Out Right; Independent Expert Opinion; Law and Political Science;

    Abstract : The European Takeover Bids Directive has been at the centre of criticism since it was adopted on 21 April 2004. This study adds a voice to the enduring discourse on the extent to which the Directive is fit for purpose. READ MORE

  5. 24. The cost of transparency : stock market reactions to the introduction of the extractive sector transparency measures act

    University essay from SLU/Dept. of Economics

    Author : Eric Linder; [2018]
    Keywords : extractive sector transparency measures act; financial transparency; mandatory disclosure requirements;

    Abstract : This paper examines stock market reactions of affected firms to the introduction of the Extractive Sector Transparency Measures Act, ESTMA. Using publicly available stock return data on Canadian listed mining firms and oil and gas producers an event study is employed to assess how the stock market reacted to the key events in leading up to the enactment of the Act. READ MORE

  6. 25. Drivers for Greenness of Green Bonds: An Assessment of the Green Bond Governance in China

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Qintong Liu; [2018]
    Keywords : green bonds in China; designed green degree; policy review; Earth and Environmental Sciences;

    Abstract : Green bonds are facing prosperity in international and China’s bond market, and becoming increasingly important in the overarching aim of financing green projects to reduce environmental impacts. Therefore, the green degree is an important topic. READ MORE