Sökning: "Measurement and Disclosure"

Visar resultat 1 - 5 av 23 uppsatser innehållade orden Measurement and Disclosure.

  1. 1. CORPORATE SUSTAINABLE DEVELOPMENT WITHIN THE STAINLESS STEEL INDUSTRY : A case study on the environmental efforts of Corporation X

    Master-uppsats, Mälardalens universitet/Akademin för ekonomi, samhälle och teknik

    Författare :Anton Hellgren; Albin Lindström; [2022]
    Nyckelord :corporate sustainability; environmental sustainability; proactiveness; environmental management system; governance; stakeholder engagement; time horizon of decision making; sustainability measurement; sustainability disclosure.;

    Sammanfattning : How to integrate sustainability into business activities is discussed within corporations more than ever today. With increasing sustainability requirements set by governments and non-governmental organizations, corporations in all industries are facing challenges to readjust their businesses. LÄS MER

  3. 2. The forgotten accounting chioce : A study about Attention to Detail in the note disclosure

    Magister-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Wilma Johansson; [2021]
    Nyckelord :Notes; footnotes; conservative accounting; Attention to Detail;

    Sammanfattning : Background: Investors does seldom use the information provided within the notes when making investment decisions even though it is evident that notes impact the organisations share price. The reason is unclear, though hypothetically it is possible that the unawareness of potential advantages and disadvantages might be the problem. LÄS MER

  4. 3. The impact of IFRS 13 implementation on information asymmetry and liquidity in Nordic real estate markets

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

    Författare :Kerstin Iremark; Diana Yanesová; [2021]
    Nyckelord :fair value accounting; information asymmetry; liquidity; IFRS 13; Nordic real estate market;

    Sammanfattning : The overall objective of financial reporting is to provide information that is useful for investors and other stakeholders. The implementation of the International Accounting Standard 40 (IAS 40) in 2005 by public companies in the EU securities market required firms to disclose the fair value of their investment properties. LÄS MER

  5. 4. How does the market perceive ESG in IPOs : Investigating how ESG factors affect IPO Underpricing in the U.S. market

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Thi Mai Anh Bui; Alessandra Frongillo; [2020]
    Nyckelord :Initial Public Offering IPO ; Underpricing; Environmental; Social and Governance ESG ; Sustainable finance; Textual analysis; Term frequency; Sentiment analysis.;

    Sammanfattning : Environmental, Social and Governance (ESG) integration in financial activities is a crucial topic that is gaining importance in financial markets. During the years, many studies have been conducted about Initial Public Offering (IPO) and underpricing since they are fundamental aspects of firms’ lifecycle. LÄS MER

  7. 5. Exploring the Prerequisites to Increase Real Estate Market Transparency in Sweden

    Master-uppsats, KTH/Fastigheter och byggande

    Författare :Emil Danmo; Fredrik Kihlström; [2019]
    Nyckelord :GRETI; Real Estate Market Transparency; Sweden; Data Platforms; Market Efficiency; International Real Estate Markets; Real Estate Investments; Real Estate Performance Measurement; GRETI; fastighetsmarknadstransparens; dataplattformar; marknadseffektivitet; internationella fastighetsmarknader; fastighetsinvesteringar; fastighetsavkastningsmätning;

    Sammanfattning : In the 2018 edition of the JLL Global Real Estate Transparency Index (GRETI), Sweden was ranked the 10th most transparent real estate market in the world, categorized as ‘Highly Transparent’. For the most part, Sweden has held a similar position since the measurements started in 1999. LÄS MER