Sökning: "letter to shareholders"

Hittade 5 uppsatser innehållade orden letter to shareholders.

  1. 1. Beyond the words - A correlational study of the tone of CEO letters in relation to the stock market performance in Japan, Sweden, and the United States

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Lukas Pantenburg; Markus Nordbring; [2021]
    Nyckelord :CEO letters; Stock market performance; Textual analysis; Tone; Correlational study; United States; Sweden; Japan; Business and Economics;

    Sammanfattning : Previous research has shown the importance of the CEO letter in a company’s annual report, with it being one of the most widely read parts. Despite this, it is compared to most other parts in the annual report not audited, meaning that the CEO can write whatever they see fit without any precautions. LÄS MER

  3. 2. The Predictive Value of Optimism in Letters to Shareholders

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Axel Benjaminson; Jonas Vesterinen; [2017-08-08]
    Nyckelord :Accounting; Optimism; Letter to Shareholders; Predictive Value; Impression Management; DICTION;

    Sammanfattning : In this study, we investigate the predictive value of optimism expressed in letters to shareholders. We explore if optimism in these letters can be used to predict the future performance of 457 firms traded on the NYSE. To measure future performance, we use six different performance measures. LÄS MER

  4. 3. Linguistic accounts in letters to shareholders - A comparison between equity based and creditor based countries

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Elin Ingvarsson; Philip Franzén; [2017]
    Nyckelord :Financial communication; letter to shareholders; accounts; narratives; interna- tional classification; Business and Economics;

    Sammanfattning : .... LÄS MER

  5. 4. Tone Management and Earnings Management. A UK evidence of abnormal tone in CEO letters and abnormal accruals

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Sara Carlsson; Rania Lamti; [2015-07-06]
    Nyckelord :Tone Management; Abnormal Tone; CEO letter; Earnings Management; Accruals;

    Sammanfattning : Background and Problem Definition: The CEO letter is one significant narrative document through which senior management have opportunity to express beliefs and values to their shareholders. The CEO letter is unregulated in its nature and thereby subject to management opportunism through tone management. LÄS MER

  7. 5. We adapt, therefore we are – Bachelor thesis on CEO-letters in sustainability reports

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Kajsa-Stina Persson; Nina Vikkula; [2014-07-03]
    Nyckelord :Sustainability; CSR; GRI; CEO-letter; Institutionalism; Legitimacy; Reputation Management and Sustainability report;

    Sammanfattning : Background: CEO-letters in sustainability reports have opened a relatively new channel for CEOs for communication of companies’ engagement in CSR. As this channel has become one of the main communications channels for CEOs to communicate CSR, it is relevant that the communication corresponds to stakeholder expectations and leads to legitimacy and a good reputation, and thereby contributes to easier resource acquisition and thereby company success. LÄS MER