Sökning: "Financial Disclosure"

Visar resultat 11 - 15 av 281 uppsatser innehållade orden Financial Disclosure.

  1. 11. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

    Författare :Sofia Dagfalk; Sofia Vögeli; [2023]
    Nyckelord :CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

    Sammanfattning : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. LÄS MER

  3. 12. Mandating transparency on deforestation and ecosystem conversion

    Master-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Moritz Driescher; [2023]
    Nyckelord :sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

    Sammanfattning : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. LÄS MER

  4. 13. Corporate Social Responsibility and Earnings Management

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

    Författare :Amanda Jansson; Johanna Radler; [2023]
    Nyckelord :earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

    Sammanfattning : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. LÄS MER

  5. 14. Green or Greed? Examining the Nexus Between Sovereign Green Bonds and National Climate Targets

    Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Pontus Hällgren; [2023]
    Nyckelord :Business and Economics;

    Sammanfattning : The fight against climate change has reached a critical point, requiring financial flows to align with climate-resilient pathways. This thesis investigates the alignment between sovereign green bonds and national climate targets. LÄS MER

  7. 15. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.

    Magister-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Melvin Bernard Kolleh; Michael Kusi Ofori; Stephen Addo; [2023]
    Nyckelord :;

    Sammanfattning : Title: The impact of Mandatory Non-financial Disclosure on the profitability of listed financial institutions. A quantitative study on Financial Institutions in the European Union.  Level: Master’s program in Business Administration, Accounting.  Authors: M. LÄS MER