Sökning: "Denise Tayli"

Hittade 2 uppsatser innehållade orden Denise Tayli.

1. 1. Holding up a mirror: A study on the discursive work of academics in promoting alternative users in sustainability reporting

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

   Författare :Minette Donner; Denise Tayli; [2022]
   Nyckelord :sustainability reporting; standard setting; academic engagement; user; rhetoric;

   Sammanfattning : We hold a mirror against the extensive academic critique aimed at the capture of sustainability reporting by exploring rhetorical strategies used by academics in their efforts to deprioritize the investor and promote alternative user notions. For this aim, we analyze two consultation rounds of the IFRS Foundation, a standard setter which has been suggested to be captured and that holds the potential to shape sustainability reporting practices for years to come. LÄS MER

3. 2. Banks' Interest Rate Risk Exposure Under Low Rates: Tracing Exposure from Balance Sheet Positions

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

   Författare :Linnéa Ekberg; Denise Tayli; [2020]
   Nyckelord :Banks; Interest rate exposure; Low interest rates; Risk-taking;

   Sammanfattning : Has the risk exposure of banks changed in response to low interest rates? We construct simple factor portfolios using the fair values of positions held by the U.S. banking sector in order to trace the interest rate exposure of individual positions on banks' balance sheets between 2001-2019. We find that the U. LÄS MER