Essays about: "ownership disclosures"

Showing result 1 - 5 of 7 essays containing the words ownership disclosures.

1. 1. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

   University essay from Göteborgs universitet/Graduate School

   Author : Sebastian Engsevi; Oscar Robért; [2019-08-08]
   Keywords : Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

   Abstract : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. READ MORE

3. 2. Factors affecting the sustainability disclosures in Swedish State-Owned Enterprises as hybrid organizations

   University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle

   Author : Kamilla Persson; Theres Vingren; [2017]
   Keywords : State-Owned Enterprises SOEs ; Hybrid Organizations; Sustainability Reporting SR ; Global Reporting Initiative GRI ; Integrated Reporting IR ;

   Abstract : The Swedish SOEs carry an important role in the society since they are suppliers of public services and this puts greater demands on the SOEs to act align with the society’s interest and expectations. The SOEs have non-profit and financial goals (i.e. conflicting objectives). READ MORE

4. 3. The Effect of Ownership Structure on the Sustainability Reporting Assurance Practice, A Quantitative Study on Factors Influencing the Choice of Sustainability Reporting Assurance in a Swedish Setting

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

   Author : Marcus Angelstig; Sanna Gustavsson; [2016]
   Keywords : sustainability reporting; voluntary assurance; institutional investors; ownership structure; sustainability assurance determinants;

   Abstract : The increasing amount of firms choosing to present corporate social responsibility (CSR) disclosures has led to an increased demand for reliability and credibility of sustainability reports. From an agency theory perspective, involving a third-party to verify the reliability of a firm's CSR report through a sustainability reporting assurance (SRA), can reduce the information asymmetry between a firm's management and its owners. READ MORE

5. 4. Family Firms and Disclosure Tone - A quantitative study on the impact of family ownership on disclosure tone

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Jacob Carlsson; Karin Sörenson; [2015-06-29]
   Keywords : Disclosure tone; family firms; tone management; disclosure narratives; entrenchment;

   Abstract : Background: Qualitative disclosures in annual reports, i.e. disclosure narratives, such as the CEO-letter, are important complements to the quantitative aspects of corporate disclosure. How readers perceive the narrative information, and thereby how they perceive the firm’s performances and image, may influence investors’ business decisions. READ MORE

6. 5. The effect of firm characteristics on disclosures: A Swedish context

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Elisabeth Åhman; Fredrik Lundberg; [2015]
   Keywords : IAS 1; IAS 1:122; IAS 1:125; disclosure quality; critical judgments;

   Abstract : The aim of this thesis is to examine the quality of the disclosure IAS 1 Presentation of Financial Statements, paragraphs 122 and 125 in the annual reports of Swedish publicly listed firms. These paragraphs state that firms are required to disclose judgments made by management in preparing financial statements that may have significant impact on the recognized carrying amount. READ MORE