Essays about: "shareholder theory"

Showing result 16 - 20 of 114 essays containing the words shareholder theory.

1. 16. Corporate Sustainability Reporting Directive : An analysis on the pre-implementation phase of CSRD in relation to stakeholder engagement, institutional logic, and networks

   University essay from Malmö universitet/Institutionen för Urbana Studier (US)

   Author : Katharina Staudt; Emma Bloem; Maureen ter Steege; [2023]
   Keywords : ;

   Abstract : The European Union (EU) has proposed and adopted the Corporate Sustainability Reporting Directive (CSRD) to enhance businesses' sustainability performance across the EU. The study focuses on the pre-implementation phase of CSRD within an audit and consulting company and its perceived effects on organizational processes and structures. READ MORE

3. 17. THE EVOLUTION OF ESG REPORTING : A CASE STUDY OF SWEDEN’S LEADING BANKS

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Palmén David; Lucas Lidbeck; Robin Wahlgren; [2023]
   Keywords : Reporting; ESG; Shareholder theory; Stakeholder theory; Nordea; Swedbank; Handelsbanken; SEB; Banking;

   Abstract : Background: The demand for ESG reporting has increased significantly in recent years. Simultaneously, in 2016, ESG reporting was implemented in the annual accounts act as a mandatory part. Consequently, ESG reporting has increased and gained focus from larger organizations. READ MORE

4. 18. Unlocking Shareholder Value : A Study of Mergers and Acquisitions in Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Adam Becker; Ludvig Engström; [2023]
   Keywords : mergers and acquisitions; event study; signalling theory; agency theory; strategic fit; cumulative abnormal returns; buy-and-hold abnormal returns; short-term stock performance; long-term stock performance;

   Abstract : This thesis examines whether mergers and acquisitions (M&A), ranging from 2009 to 2020, are value-generating for acquiring shareholders in the short-term and long-term of companies listed on the Stockholm Stock Exchange. A cohesive and integrated theoretical framework is formed in which six firm-specific and deal-specific variables are hypothesized to have varying impacts on both short- and long-term stock performance for acquiring shareholders. READ MORE

5. 19. Intangible assets and earnings management : An analysis in an EU context

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Björkmo; Magnus Eriksson; [2023]
   Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

6. 20. Sustainability Assurance Quality and the Effect of the Audit Committee : A study of Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Fanny Harila; Amanda Marklund; [2023]
   Keywords : Corporate Sustainability; Sustainability Assurance Quality; Audit Committee Characteristics; Corporate Governance;

   Abstract : There is an increasing need for companies to act more responsibly in sustainability related issues due to pressures from their stakeholders. This increased pressure comes with a corresponding need for companies to report on their actions. READ MORE