Sökning: "financial disclosures"

Visar resultat 1 - 5 av 104 uppsatser innehållade orden financial disclosures.

  1. 1. En modern porträttering av en levande myt : En tematisk analys av The New York Times från 2017 till 2023 kring UFO-fenomenet

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för medier och journalistik (MJ)

    Författare :Anton Aldén; Magnus Bruhn; [2024]
    Nyckelord :UFO; UAP; Flying Saucers; Myth; Journalism;

    Sammanfattning : Over the last years the UFO-phenomenon has created considerable attraction in US-media. The reasons are twofold: 1) Since the fall of 2017 there has been an increased official acknowledgement of the phenomena 2) Several spectacular revelations have been publicized, both triggering a lager media coverage. LÄS MER

  3. 2. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Matilda Frövenholt; Kevin Wirdéus; [2023-07-03]
    Nyckelord :Directive 2014 95 EU; ESG Disclosure; Biodiversity; Specificity; Textual Analysis; Named Entity Recognition; Market Reaction;

    Sammanfattning : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. LÄS MER

  4. 3. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Markus Ögren; Ulrika Ohlson; [2023-06-29]
    Nyckelord :Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

    Sammanfattning : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. LÄS MER

  5. 4. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

    Författare :Tilde Emilsson; Ebba Kjellberg; [2023]
    Nyckelord :Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Sammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER

  7. 5. The Role of Scenario Analysis : Facilitation of the scenario analysis process with implementation guidance for organizations

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Elias Al Jazar; [2023]
    Nyckelord :Scenario Analysis; TCFD; Financial impact; Strategic decision making; Scenarioanalys; TCFD-ramverk; finansiell påverkan; strategisk beslutsfattande;

    Sammanfattning : Organizations face multiple types of climate-related risks and opportunities. This creates financial and strategic challenges for organizations to solve, thus creating different frameworks, such as the Task Force on Climate-Related Financial Disclosures (TCFD), that support organizations and increases their financial stability and strategic resiliency. LÄS MER