Sökning: "Disclosure tone"

Visar resultat 6 - 10 av 13 uppsatser innehållade orden Disclosure tone.

1. 6. Changes in Disclosure Tone after an Incident - Quality and industry spill-over effects

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Josefin Dolietis; Fanny Rydberg; [2019-08-08]
   Nyckelord :Disclosure tone; disclosure quality; spill-over effect; industry response; text analysis; activity; optimism; certainty; realism; impression management; information overload; greenwashing;

   Sammanfattning : Background/Purpose: The focus of this report is how the concerned company BP and Oil and Gas (O&G) industry responded to the Deepwater Horizon oil spill in their Sustainability reports. This study examines changes in tone after the incident in order to detect changes in language. LÄS MER

3. 7. ”DARLING, WE NEED TO TALK. SWITCH ON YOUR PHONE, PLEASE!” Patterns of Communication Channel Use for Self- Disclosure in Long-Distance Romantic Relationships

   Master-uppsats, Institutionen för tillämpad informationsteknologi

   Författare :Aline Wörle; [2018-07-04]
   Nyckelord :Interpersonal relationships; communication channels; long-distance romantic relationships; geographically-close romantic relationships; self-disclosure; social exchange theory; social information processing theory; media richness theory; media synchronicity theory;

   Sammanfattning : Based on social penetration theory, social information processing theory and media synchronicity theory, the present study explores the role of different communication channels in romantic relationships in terms of self-disclosure. Especially, it seeks to investigate how self-disclosure influences the choice of communication channel use within long-distance romantic relationships. LÄS MER

4. 8. Determinants of Decommissioning Provision Disclosures: Empirical evidence from energy entities listed on EU-regulated markets

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Alexandra Holm; Jetmire Isufi; [2016-09-20]
   Nyckelord :Decommissioning provision; IAS 37; Disclosure quality; Discount rate; Impression Management;

   Sammanfattning : The reporting of decommissioning provisions has recently received considerable attention due to inconsistent reporting and lack of sufficient information. The estimation of the provision is highly uncertain due to timing and amount and involves a high degree of professional managerial judgment as a pre-tax discount rate is used to estimate the value. LÄS MER

5. 9. Determinants of Disclosure Quality: A study of environmental liability disclosures

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Anna Hallgren; Julia Johansson; [2016-09-15]
   Nyckelord :;

   Sammanfattning : Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability. LÄS MER

7. 10. CSR disclosures and analyst forecast accuracy: does quality matter? An empirical study of whether CSR reporting matters to market participants utilising a novel approach to measure reporting quality

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

   Författare :Sybren Bruin; Daniel Schaffer; [2016]
   Nyckelord :Corporate Social Responsibility Reporting; Natural Language Processing; Narrative research; Forecast accuracy;

   Sammanfattning : We investigate whether the quality of Corporate Social Responsibility ("CSR") report narratives affects analyst forecasts, using a sample of reports issued by companies listed in the Nordic countries, the Netherlands and Germany between 2012 and 2014. To quantify the quality of CSR narratives, we draw upon advances in Natural Language Processing techniques to construct a score of CSR reporting quality arguing that better reports are easier to read, longer, contain more forward-looking information and are not overly optimistic in tone. LÄS MER