Sökning: "shareholder theory"

Visar resultat 21 - 25 av 162 uppsatser innehållade orden shareholder theory.

  1. 21. THE EVOLUTION OF ESG REPORTING : A CASE STUDY OF SWEDEN’S LEADING BANKS

    Kandidat-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Palmén David; Lucas Lidbeck; Robin Wahlgren; [2023]
    Nyckelord :Reporting; ESG; Shareholder theory; Stakeholder theory; Nordea; Swedbank; Handelsbanken; SEB; Banking;

    Sammanfattning : Background: The demand for ESG reporting has increased significantly in recent years. Simultaneously, in 2016, ESG reporting was implemented in the annual accounts act as a mandatory part. Consequently, ESG reporting has increased and gained focus from larger organizations. LÄS MER

  3. 22. Unlocking Shareholder Value : A Study of Mergers and Acquisitions in Sweden

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Adam Becker; Ludvig Engström; [2023]
    Nyckelord :mergers and acquisitions; event study; signalling theory; agency theory; strategic fit; cumulative abnormal returns; buy-and-hold abnormal returns; short-term stock performance; long-term stock performance;

    Sammanfattning : This thesis examines whether mergers and acquisitions (M&A), ranging from 2009 to 2020, are value-generating for acquiring shareholders in the short-term and long-term of companies listed on the Stockholm Stock Exchange. A cohesive and integrated theoretical framework is formed in which six firm-specific and deal-specific variables are hypothesized to have varying impacts on both short- and long-term stock performance for acquiring shareholders. LÄS MER

  4. 23. Intangible assets and earnings management : An analysis in an EU context

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Simon Björkmo; Magnus Eriksson; [2023]
    Nyckelord :Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

    Sammanfattning : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. LÄS MER

  5. 24. ESG och finansiell prestation : En kvantitativ studie om branschtillhörighets betydelse vid förhållandet mellan ESG-poäng och finansiell prestation

    Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Carl Krii; Joel Wiktorsson; [2023]
    Nyckelord :Sustainability; ESG; Financial performance; Sensitive; Non-sensitive; ROE; ROA; Tobin s Q; Stakeholder theory; Shareholder theory; Legitimacy theory.; Hållbarhet; ESG; Finansiell prestation; Känsliga; Icke-känsliga; ROE; ROA; Tobin´s Q; Intressentteorin; Aktieägarteorin; Legitimitetsteorin.;

    Sammanfattning : Klimatkrisen är en av de största utmaningarna som världen står inför. På senare år har en ökad uppmärksamhet för hållbarhet vuxit vilket medfört att företagens ansvarstagande i miljömässiga, sociala och styrningsrelaterande frågor blivit en allt viktigare del. LÄS MER

  7. 25. Sustainability Assurance Quality and the Effect of the Audit Committee : A study of Sweden

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Fanny Harila; Amanda Marklund; [2023]
    Nyckelord :Corporate Sustainability; Sustainability Assurance Quality; Audit Committee Characteristics; Corporate Governance;

    Sammanfattning : There is an increasing need for companies to act more responsibly in sustainability related issues due to pressures from their stakeholders. This increased pressure comes with a corresponding need for companies to report on their actions. LÄS MER