Sökning: "Disclosure quality"
Visar resultat 1 - 5 av 106 uppsatser innehållade orden Disclosure quality.
1. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. LÄS MER
2. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER
3. Mötet mellan sjukvården och HBTQ+-individer : En kvalitativ litteraturöversikt
Kandidat-uppsats, Uppsala universitet/Institutionen för folkhälso- och vårdvetenskapSammanfattning : SAMMANFATTNING Bakgrund Synen på hbtq+-individer (homo-, bi-, trans, queer +) och rättigheterna runt omkring har inte alltid varit vad det är idag. Det ansågs vara kriminellt att ha en samkönad partner fram till 1944 och att vara homosexuell ansågs vara en sinnessjukdom fram till 1979. LÄS MER
4. CSR performance and financial performance: the moderating role of CSR disclosure quality
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. LÄS MER
5. Drivers of Institutional ESG Investing
Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)Sammanfattning : This study analyzes the factors that influence environmental, social, and governance (ESG) investments in the Nordic region from the perspectives of institutional investors. The study aims to understand key drivers of ESG investments for institutional investors. LÄS MER