Sökning: "”voluntary disclosure”"

Visar resultat 11 - 15 av 137 uppsatser innehållade orden ”voluntary disclosure”.

1. 11. Setting the scene: from voluntary to mandatory sustainability reporting in Korea

   Master-uppsats, Lunds universitet/Internationella miljöinstitutet

   Författare :Silvia Kim; [2023]
   Nyckelord :Sustainability reporting; Reporting quality assessment; Best practice approach; South Korea; Scandinavia; Business and Economics;

   Sammanfattning : Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. LÄS MER

3. 12. Legitimacy strategies in sustainability reporting : A study of negative disclosure strategies' impact on stakeholders

   Master-uppsats, Karlstads universitet/Handelshögskolan (from 2013)

   Författare :Ali Abdelamir; Gabriel Egerup; [2023]
   Nyckelord :Negative sustainability disclosure; legitimacy; legitimacy strategies;

   Sammanfattning : Sustainability reports should provide a balanced picture of a company’s sustainability aspects, but because of its voluntary nature, overly positive aspects are often presented (Holder-Webb et al., 2009; Lougee & Wallace, 2008). LÄS MER

4. 13. Frivillig IFRS och internationell verksamhet. En studie om svenska onoterade koncerner

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Gustav Djerf; Josefin Eliasson; [2022-09-08]
   Nyckelord :Internationell verksamhet; frivillig IFRS; onoterad; informationsasymmetri; Voluntary Disclosure Theory; redovisningskvalitet;

   Sammanfattning : Bakgrund och problemformulering: Globaliseringen har medfört att svenska företag är internationellt verksamma och har utländska intressenter. Skillnader mellan regelverk länder emellan kan vara stora och resulterar i ökad informationsasymmetri vilket går att reducera genom ökad redovisningskvalitet. LÄS MER

5. 14. Examining Voluntary Corporate Disclosures about Reverse Factoring

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Hina Aftab; Tanjin Farzana; [2022-06-30]
   Nyckelord :Supply Chain Finance; Reverse Factoring; Disclosure; Bid-ask spread;

   Sammanfattning : Reverse factoring (RF) is a working capital arrangement through which a buyer involves a financial institution to buy invoices from suppliers on a discount and repays such loan at a later date. This leads to a reduction in days receivable for the supplier. LÄS MER

7. 15. How corporate governance factors impact the propensity to voluntarily disclose leases: A quantitative study in the Swedish setting

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

   Författare :Teodor Töregård; Albin Persson; [2022]
   Nyckelord :leases; voluntary disclosure; BFNAR 2012:1; corporate governance;

   Sammanfattning : Starting in 2014, firms reporting in accordance with the K3 accounting framework were required to recognize financial leases on the balance sheet and to disclose their future operating lease expenses. With the help of this sudden implementation, this study investigates how a set of corporate governance factors may have influenced the decision of voluntarily disclosing this information prior to the regulatory change. LÄS MER