Sökning: "financial reports"

Visar resultat 11 - 15 av 1227 uppsatser innehållade orden financial reports.

  1. 11. THE IMPACT OF ESG PERFORMANCE AND EXTERNAL AUDIT OF ESG REPORTS ON STOCK LIQUIDITY

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :OSKAR GUSTAVSEN; OLLE ANDERSSON; [2023-06-29]
    Nyckelord :;

    Sammanfattning : Prior research on market reactions to environmental, social, and governance (ESG) factors has predominantly centered around financial performance. In this study we instead shed light on stock liquidity, a previously underexplored dimension of market reactions to ESG. LÄS MER

  2. 12. Profitability During a Sustainability Transformation - A Case Study of a Swedish Petroleum and Biofuel Company

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Michael Crona; Filip Linnér; [2023-02-27]
    Nyckelord :This report examines the financial profitability of a petroleum and biofuel company during their sustainability transformation. The case company is Preem AB; the largest fuel company in Sweden. The study finds that debt-to-equity ratios tend to increase with investments in more sustainable solutions. This could propose a higher financial risk to the firm. The report also proposes and discuss the use of metrics for CO2- emission that are easier to understand than just the weight of the gas emitted. Preem does not seem to benefit from being part of the European Union’s Emissions Trading System ETS ; since their green investments are focused on reducing emissions in the use phase of their products; not in the production phase; which is what the ETS measures and rewards. The case study is based on an interview with a director at Preem to get an insight to the green investments. Data for financial- and environmental performance are collected from official reports published by Preem.;

    Sammanfattning : This report examines the financial profitability of a petroleum and biofuel company during their sustainability transformation. The case company is Preem AB, the largest fuel company in Sweden. The study finds that debt-to-equity ratios tend to increase with investments in more sustainable solutions. LÄS MER

  3. 13. Omställningen till CSRD för företag : En bedömning över nuvarande hållbarhetsredovisningars innehåll

    Kandidat-uppsats, Högskolan Väst/Institutionen för ekonomi och it

    Författare :Manuela Lopanska; Julia Thorén; [2023]
    Nyckelord :Harmonization; Directive 2014 95; EFRAG; Transition; CSRD; Harmonisering; Direktiv 2014 95; EFRAG; Omställning; CSRD;

    Sammanfattning : Ett aktuellt ämne i dagens samhälle är hållbarhet. Arbetet med hållbarhet har fått stor betydelse för företag. För att visa omvärlden hur företaget arbetar med hållbarhet upprättas hållbarhetsrapporter. LÄS MER

  4. 14. Tillämpning av Altman Z score på fotbollsallsvenskan utifrån finansiell obestånd : En Kvantitativ studie om hur allsvenska fotbollsklubbar har hanterat utmaningarna från covid-19 utifrån ett finansiellt perspektiv

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Sakib Ahmed; Kasper Karlsson; [2023]
    Nyckelord :Altman Z score; Allsvenskan; Ernst Young; Financial insolvency; Football clubs; Pandemic; Spectators; Score.;

    Sammanfattning : Background: Football is one of the biggest sports in the world. Just as the rest of the world has been affected by the pandemic, the Allsvenskan has also been affected. What is analyzed in this study are various financial key figures through the Altman z score which shows whether the clubs can cope with financial insolvency. LÄS MER

  5. 15. 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