Sökning: "narrative disclosure"
Visar resultat 11 - 15 av 16 uppsatser innehållade orden narrative disclosure.
11. CSR disclosures and analyst forecast accuracy: does quality matter? An empirical study of whether CSR reporting matters to market participants utilising a novel approach to measure reporting quality
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : We investigate whether the quality of Corporate Social Responsibility ("CSR") report narratives affects analyst forecasts, using a sample of reports issued by companies listed in the Nordic countries, the Netherlands and Germany between 2012 and 2014. To quantify the quality of CSR narratives, we draw upon advances in Natural Language Processing techniques to construct a score of CSR reporting quality arguing that better reports are easier to read, longer, contain more forward-looking information and are not overly optimistic in tone. LÄS MER
12. Family Firms and Disclosure Tone - A quantitative study on the impact of family ownership on disclosure tone
Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionenSammanfattning : Background: Qualitative disclosures in annual reports, i.e. disclosure narratives, such as the CEO-letter, are important complements to the quantitative aspects of corporate disclosure. How readers perceive the narrative information, and thereby how they perceive the firm’s performances and image, may influence investors’ business decisions. LÄS MER
13. Environmental Disclosure in Finnish and Swedish Annual and Sustainability Reports -a study of forest industry
Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionenSammanfattning : Background and problem discussion: Sustainable development and corporate social responsibility are more and more important issues in the business world. Companies want to increasingly disclose information on their sustainable performance, and for example disclosures on environmental performance help organizations to manage relationships with their stakeholders. LÄS MER
14. SCENE STIR: How we begin to see the biosphere in David Mitchell’s Cloud Atlas
Master-uppsats, Stockholms universitet/Engelska institutionenSammanfattning : This essay marks the degrading biosphere in David Mitchell’s Cloud Atlas and argues that its narrative disclosure is meaningfully explored using the idea of a growing ecological awareness. The book depicts agentive nonhumans that are unseen or under-attended by the novel’s humans. LÄS MER
15. What the CEO says: The Incremental Information Content in the Language of CEO letters
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : We investigate if the language of CEO letters on the Stockholm Stock Exchange contains information about the future performance of the firm. We conduct a quantitative content analysis to classify 1,500 CEO letters and a total of 1.8 million words into scores based on the sentiment of each letter. LÄS MER
