Sökning: "Institutional pressure"

Visar resultat 1 - 5 av 197 uppsatser innehållade orden Institutional pressure.

  1. 1. Examining the Relationship of Institutional Ownership and Operating Performance: Evidence from Swedish IPOs

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Hannes Hamark; Ludvig Hagvall; [2023-07-03]
    Nyckelord :Institutional investors; Active monitoring view; Passive monitoring view; Corporate governance; Control; Operating performance; Pressure-insensitive; Pressure-sensitive; Initial Public Offering IPO ; Sweden;

    Sammanfattning : This study investigates the relationship between institutional ownership and firm operating performance during the three-year period following an IPO in Sweden. It adds to the continuing discussion on whether institutional investors, with their capabilities and incentives to actively monitor, positively impact firm performance. LÄS MER

  3. 2. "GRI PÅ STEROIDER" : Hur en större revisionsbyrå formar och anpassar sig tillEU:s nya direktiv för hållbarhetsrapportering (CSRD)

    Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

    Författare :Sandra Andersson; Jesper Sundqvist; [2023]
    Nyckelord :Corporate Sustainability Reporting Directive; European Sustainability Reporting Standards; hållbarhetsrapportering; hållbarhetsdirektiv;

    Sammanfattning : The new sustainability directive Corporate Sustainability Reporting Directive [CSRD] isdescribed as the biggest thing that has happened since International Financial ReportingStandards [IFRS] was implemented in the reporting world. A watered-down Non-FinancialReporting Directive [NFRD] will be given new strength through CSRD, which entails higherand stricter requirements for reporting companies to report sustainability information to, amongother things, improve comparability and credibility, and as a step on the way to equatingsustainability reporting with financial reporting. LÄS MER

  4. 3. Följer kommuner Rådet för kommunal redovisnings rekommendationer? : En kvalitativ studie av Norrbottens kommuner

    Kandidat-uppsats, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

    Författare :Johan Anttila; Viktor Ekholm; [2023]
    Nyckelord :Kommunal redovisning; Rådet för kommunal redovisning; avvikelser; institutionell teori; periodbaserad redovisning;

    Sammanfattning : At the same time cash-based accounting devolved to principle-based accounting in Sweden, the Council for Municipal Accounting (RKR) was formed which manages the interpretation and development of good accounting practice (Falkman & Tagesson, 2008). The municipalities must follow the recommendations issued by RKR and are obliged by law to explain in the notes in the annual report why they deviate from the recommendations (Falkman & Tagesson, 2008). LÄS MER

  5. 4. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Heidi Hiltunen; Johanna Lindegren; [2023]
    Nyckelord :Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Sammanfattning : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. LÄS MER

  7. 5. ESG CONTRACTING: GREED OR GREEN? A GLOBAL STUDY OF OWNERSHIP INFLUENCE AND VALUE CREATION IN REGARD TO ESG CONTRACTING

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Rebecka Mannerford; Adèle Sveger; [2023]
    Nyckelord :ESG contracting; Activist ownership; Institutional ownership; Corporate governance; Agency theory;

    Sammanfattning : This study investigates institutional and activist ownership pressure for implementing ESG contracting, and the potential value creation that follows in terms of financial and ESG performance. Using data from 11,521 publicly listed firms worldwide in the period 2007-2022, this longitudinal study employs a multivariate regression model in order to understand whether certain shareholders push for ESG contracting, and whether ESG contracting mitigates or reinforces agency costs. LÄS MER