Sökning: "csr finansiering"

Visar resultat 1 - 5 av 29 uppsatser innehållade orden csr finansiering.

  1. 1. CSR disclosure and decision usefulness - are firms aware of what information users find as useful? A study investigating the dichotomy in perceptions between reporters and users

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

    Författare :Naosil Hanna; Oscar Bjurviken; [2019]
    Nyckelord :CSR; Sell-side equity analysts; Equity valuation; Investment relations;

    Sammanfattning : This thesis investigates the identified research gap concerning the area of sell-side equity analysts' informational needs and preferences, relating to the relevance and usefulness of the informational value in CSR disclosure. An exploratory, qualitative study has been made to investigate the dichotomy in perceptions between reporters and users. LÄS MER

  2. 2. AP-fonderna och de smutsiga investeringarna : En studie om målkonflikter och hur AP-fonderna legitimerar investeringar i fossila bolag

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi; Södertörns högskola/Företagsekonomi

    Författare :Daniel Johansson; Sara Karlberg; [2018]
    Nyckelord :AP-fonderna; CSR; målkonflikt; fossila bolag; legitimitet;

    Sammanfattning : Klimatkrisen är ett faktum. Sverige har, genom egna initiativ och internationella konventioner, gjort åtaganden mot att bli ett fossilfritt land med delmålet att minska utsläpp av koldioxid med minst 60 procent fram till 2030, för att ge kommande generationer och pensionärer möjligheten till en hållbar framtid. LÄS MER

  3. 3. The CSR reporting polygraph - Do investors distinguish between firms taking responsibility and firms laying out impression traps while assessing the long-term growth?

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

    Författare :Nadja Abbas; Zaliia Gindullina; [2018]
    Nyckelord :Corporate Sustainability and Responsibility; Long-Term Growth Rates; Sustainability Reporting; ESG Performance; Information Asymmetry;

    Sammanfattning : Driven by the recent global legislative developments and stakeholders' demands, CSR is becoming an integral part of the generally accepted global business practices. Previous research has examined the impact of CSR performance on accounting- and market based measures, but there is currently no academic consensus on the nature of this relationship (Borglund et al. LÄS MER

  4. 4. Earnings management and CSR: A study on Swedish listed companies

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

    Författare :Dimitri Yakupov; Julia Kilnes Spångfelt; [2018]
    Nyckelord :Earnings management; Discretionary accruals; Quality of earnings; CSR;

    Sammanfattning : In this study, we investigate the use of earnings management and its relationship with companies' CSR policies. Three accrual-based models are used to detect earnings management among Swedish listed companies during the period 2005-2015. LÄS MER

  5. 5. The relationship between CSR disclosure quality and investor responsiveness to earnings news

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

    Författare :Karolina Sjökvist; Lisa Valfridsson; [2017]
    Nyckelord :Business model relevance; CSR disclosure quality; Earnings news; Earnings quality; Earnings response coefficient;

    Sammanfattning : This study investigates whether there is a relationship between Corporate Social Responsibility (CSR) disclosure quality and investor responsiveness to earnings news. The notion is that CSR disclosure quality can signal earnings quality. LÄS MER