Sökning: "cost of disclosure"

Visar resultat 1 - 5 av 60 uppsatser innehållade orden cost of disclosure.

  1. 1. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Ludvig Karlin; Hannes Prigorowsky; [2023]
    Nyckelord :Scope 1 emissions; Scope 3 emissions; Cost of debt; Sustainability reporting; CSRD; Carbon risk premium;

    Sammanfattning : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. LÄS MER

  3. 2. Fairness in hire, what talents admire. Scrutinizing fairness perceptions of AI and transparency in asynchronous video interviews.

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för företagande och ledning

    Författare :Shao Fu Lu; Yining Zhang; [2023]
    Nyckelord :Artificial intelligence; Transparency; Fairness perception; Recruitment; Asynchronous video interview;

    Sammanfattning : In pursuit of enhancing time- and cost-efficiency, organizations have been adopting asynchronous video interviews (AVIs) integrated with artificial intelligence (AI) to optimize and to automate recruitment processes. The roles of AI decision agents and transparency in shaping job applicants' fairness perceptions in AVIs remain largely unexplored despite the growing prominence of this novel interview format. LÄS MER

  4. 3. Investigating Consumer Perception and Speculative AI Labels for Creative AI Usage In Media

    Master-uppsats, KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Författare :Aswath Sivakumaran; [2023]
    Nyckelord :Creative AI; Speculative Design Thinking; Consumer Perception; Consumer Choice; Consumer Labeling; Near-future Speculation; Kreativ AI; Spekulativt Designtänkande; Konsumentuppfattning; Konsumentval; Konsumentmärkning; Spekulation om nära framtiden;

    Sammanfattning : The growing importance of Creative AI and its uncertain impact on people necessitates more research. Current studies mainly focus on technical aspects, neglecting consumer perspectives. LÄS MER

  5. 4. Do TCFD supporters obtain better debt financing terms? A global study on how company bond yields are affected by the decision to support the TCFD.

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

    Författare :Gustav Andersson; Oscar Norman; [2022]
    Nyckelord :TCFD; Asymmetric Information; Disclosure; Signaling; Yield;

    Sammanfattning : This thesis analyzes the impact of companies supporting the Task Force on Climate-related Financial Disclosures (TCFD), more specifically, the impact on their bond yields. As prior literature suggests that higher quality disclosures decrease companies' cost of capital and the TCFD aims to help companies provide relevant climate-related disclosures to the financial market, this thesis aims to test if firms supporting the TCFD will obtain similar financial benefits. LÄS MER

  7. 5. Självkostnadsprincipen i kommersiella entreprenadavtal : Kostnadsredovisning och ersättningsbestämning i entreprenader som utförs på löpande räkning enligt AB 04 och ABT 06

    Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

    Författare :Emelie Constant; [2022]
    Nyckelord :;

    Sammanfattning : Commercial construction contracts often concern extensive and complicated projects. Consequently, the costs of executing a contract can reach a significant amount. It is thus not unforeseen that the compensation calculation may become a contentious issue between the parties. LÄS MER