Sökning: "csr finansiering"

Visar resultat 1 - 5 av 59 uppsatser innehållade orden csr finansiering.

1. 1. ESG Performance and Probability of Default

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

   Författare :Julius Bengtsson; Magnus Fredriksson; [2024]
   Nyckelord :ESG; CSR; Stakeholder Theory; Probability of Default;

   Sammanfattning : This study aims to investigate how firms' ESG performance affects their probability of default for Nordic listed firms. Based on stakeholder theory as well as findings from previous literature, we hypothesise that this relationship is negative as our main hypothesis. LÄS MER

3. 2. Does CSR Performance Impact a Firms' Engagement in Earnings Management?

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

   Författare :Tashfia Khan Latif; Maria Makhoul; [2024]
   Nyckelord :corporate social responsibility; earnings management; discretionary accruals; opportunistic perspective; integrative theory;

   Sammanfattning : This study examines the relationship between corporate social responsibility (CSR) and earnings management (EM). Specifically, we question whether firms investing in CSR also behave in an ethical manner to constrain EM, or if they engage in CSR as a way to hide corporate misconduct. LÄS MER

4. 3. Voices from Rwanda

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

   Författare :Daphne Lindberg Spångvall; [2024]
   Nyckelord :Developing countries; Institutional theory; Foreign Investment; CSR; Entrepreneurship;

   Sammanfattning : This thesis seeks to explore how the institutional environment in which an organization operates affects the work with Corporate Social Responsibility (CSR) in developing countries. The study has been conducted as a case study in Rwanda, collecting data using a qualitative study with in-depth interviews with three core groups: local entrepreneurs, foreign investors, and government organizations. LÄS MER

5. 4. 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

7. 5. 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