Sökning: "Andrea Poignant"

Hittade 2 uppsatser innehållade orden Andrea Poignant.

  1. 1. The effect of integrated reporting on corporate environmental disclosure

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

    Författare :Andrea Poignant; Sofia Stensiö; [2014]
    Nyckelord :Integrated reporting; Sustainability reporting; IIRC; IR Framework; Content analysis;

    Sammanfattning : This thesis investigates what effect adoption of the IR framework has on the quality on environmental reporting. A disclosure index was constructed, where environmental performance indicators were evaluated on seven quality criteria. LÄS MER

  3. 2. Marknadens implicita värde på det permanenta mätfelet på Stockholmsbörsen

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

    Författare :Andrea Poignant; Mark Söderberg; [2012]
    Nyckelord :Residual Income Valuation model; Permanent Measurement Bias; Company Valuation; Reverse engineering;

    Sammanfattning : This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. LÄS MER