Sökning: "Disclosure"

Visar resultat 6 - 10 av 918 uppsatser innehållade ordet Disclosure.

1. 6. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Matilda Frövenholt; Kevin Wirdéus; [2023-07-03]
   Nyckelord :Directive 2014 95 EU; ESG Disclosure; Biodiversity; Specificity; Textual Analysis; Named Entity Recognition; Market Reaction;

   Sammanfattning : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. LÄS MER

3. 7. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
   Nyckelord :Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

   Sammanfattning : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. LÄS MER

4. 8. Publicly Disclosing Vulnerable Neighborhoods, The Costs and Consequences - Evidence from the Big City Areas of Sweden

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Anna Jahre; Johanna Midhage; [2023-06-29]
   Nyckelord :;

   Sammanfattning : In recent years, the police’s listing of “vulnerable neighborhoods” in Sweden has become a highly debated topic. Intense attention has been directed toward such areas, and the social consequences of the lists have been highly debated. However, research on the economic impact of the listing practice has been given less interest. LÄS MER

5. 9. The Role of Impression Management in Sustainability Disclosure: Enhancing Legitimacy for Financial Institutions

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Sophie Victoria Schiereck; Silvia Bovina; [2023-06-29]
   Nyckelord :impression management; legitimacy; financial industry; ESG; sustainability strategy;

   Sammanfattning : This study explores the usage of sustainability disclosure in the financial field. Sustainability disclosure has become a relevant practice for companies to display their sustainability commitment, given stakeholder and regulatory pressure in recent years. LÄS MER

7. 10. Seasoned Equity Offerings and Disclosure Sentiment Effects: Evidence from the U.S.

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Max Mauritz; Phornchanok Phojan; [2023-06-29]
   Nyckelord :Seasoned Equity Offerings; Long-Term Event Study; Buy-and-Hold Abnormal Returns; Textual Analysis; Disclosure Sentiment; Disclosure Tone;

   Sammanfattning : This paper updates the data regarding Seasoned Equity Offering firms (SEOs) long-term performance and finds evidence in line with prior research that they underperform in the longterm. Furthermore, using automated textual analysis on the relevant disclosure filings SEO firms in the United States publish (Form 10-K, Form 8-K and Form 424B), we investigate the relationship between disclosure sentiment variables and long-term return performance. LÄS MER