Essays about: "regulation of accounting"
Showing result 16 - 20 of 71 essays containing the words regulation of accounting.
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16. 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 finansieringAbstract : 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
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17. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE
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18. Forum Loci Solutionis for Software Contracts : a Technology Neutral Application of Article 7 (1) of the Brussels Ibis Regulation in Light of the Digitalization of Goods and Services
University essay from Uppsala universitet/Juridiska institutionenAbstract : This thesis aims to analyze whether the alternative EU forum loci solutionis of Article 7 (1) of the Brussel Ibis Regulation is applicable to Software Contracts. This is done by analyzing and accounting for the structure, purpose and problems of the application of BIbis Article 7 (1) to Software Contracts, by using a fictive case to highlight the particular problems regarding these types of contracts. READ MORE
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19. Implementation of environmental strategies in companies’ management and control system : -a study of sustainability reporting in the forest-, paper-, mining- and steel industry in Sweden
University essay from SLU/Dept. of EconomicsAbstract : Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. READ MORE
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20. Fretting in Wind Power Pitch Bearings: Micro-Slip Experiments and Bearing Test Rig Design
University essay from KTH/Skolan för industriell teknik och management (ITM)Abstract : Wind power is the fastest-growing form of green energy production in Europe, today accounting for 15% of the total power demand with 100.000 turbines installed. READ MORE
