Sökning: "disclosure decisions"

Visar resultat 1 - 5 av 31 uppsatser innehållade orden disclosure decisions.

  1. 1. Swedish Bank Directors' Perceptions of Extended Audit Reports

    Master-uppsats, Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Författare :Malin Pantsar; Tova Josefsson Hillström; [2019]
    Nyckelord :extended audit report; assurance level; materiality level; key audit matters; lending decisions;

    Sammanfattning : Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders. LÄS MER

  2. 2. Finansiella rapporter som instrument för att förbereda investerare på en redovisningsförändring : Upplysningar om IFRS 16 bland företag på Stockholm Large Cap 

    Magister-uppsats, Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle; Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle

    Författare :Vahid Ashkani; Joel Lundqvist; [2019]
    Nyckelord :Preparatory disclosures; disclosures; voluntary disclosures; lease intensity; analysts; transition approach; investors; information asymmetry.; Grad av förberedelse; upplysningar; frivilliga upplysningar; leasingintensitet; analytiker; implementeringsmetod; investerare; informationsasymmetri.;

    Sammanfattning : Nuvarande Financial Accounting Standard Board (FASB) och International Accounting Standard Board (IASB) har gemensamt utvecklat en ny leasingstandard. Syftet är att skapa konvergens på en internationell nivå samt förbättra finansiella rapporter som ska underlätta användarnas ekonomiska beslut. LÄS MER

  3. 3. The Evolution of Transparency in Investment Treaty: Is Confidentiality Death? : An ICSID Perspective

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :ADOLFO CANALES MUÑOZ; [2018]
    Nyckelord :Transparency; evolution; investment treaty arbitration; ICSID.;

    Sammanfattning : The International Centre for Settlement of Investment Disputes (ICSID), has seen an increased transparency in the past couple of decades. The participation of third parties in the proceedings and the disclosure of documents or information regarding the arbitrations are some of the most important and controversial issues regarding transparency nowadays. LÄS MER

  4. 4. The social experience of living with HIV as a gay man in Sweden

    Master-uppsats, Stockholms universitet/Sociologiska institutionen

    Författare :Kristofer Fagerström; [2018]
    Nyckelord :HIV; AIDS; gay men; stigma; social exclusion; disclosure decisions; obligation to inform; structural change; dating apps; Sweden;

    Sammanfattning : The experience of living as HIV positive constitutes a mixture of social phenomenon which affects individuals in various ways diverging between countries and regions of the world. The purpose of this exploratory study was to investigate how gay men in Sweden’s larger urban cities experience living with the disease, focusing on social exclusion, disclosure decisions and social relations. LÄS MER

  5. 5. Millennials’ Online Social Interaction Engagement and its Impact on Emotions

    Master-uppsats, Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Författare :Michael Li; Jiarui Jing; [2018]
    Nyckelord :Millennial; Online; Social Interaction; Engagement; Emotion;

    Sammanfattning : The subject of our study is how online interaction affects the emotions of Chinese millennials.Social interactions have changed over the years, especially with the introduction of Web 2.0,social interactions have shifted from offline to online. LÄS MER