Sökning: "transparent financial reporting"
Visar resultat 1 - 5 av 41 uppsatser innehållade orden transparent financial reporting.
1. Corporate Social Responsibility and Earnings Management
C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. LÄS MER
2. Green or Greed? Examining the Nexus Between Sovereign Green Bonds and National Climate Targets
Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionenSammanfattning : The fight against climate change has reached a critical point, requiring financial flows to align with climate-resilient pathways. This thesis investigates the alignment between sovereign green bonds and national climate targets. LÄS MER
3. Invested or business as usual? The finance sector and the new EU sustainability policies. : A content analysis of sustainability reporting within financial monetary institutions operating in Sweden
Master-uppsats, Stockholms universitet/Institutionen för ekonomisk historia och internationella relationerSammanfattning : The aim of this thesis is to partly get an overview of how financial market participants operating in Sweden complied to third article in the new Sustainable Finance Disclosure Regulation (SFDR) in forced by the EU and partly to investigate how financial market participants handle and navigate through the forced transparency, in the search of finding increased understanding to why the allocation of capital is not going fast enough toward sustainable economic activities. To reach this aim a content analysis was conducted on Swedish financial monetary institutions’s sustainability reports and institutional theory was used as the theoretical framework. LÄS MER
4. CSRD från revisorns perspektiv
Magister-uppsats, Karlstads universitet/Handelshögskolan (from 2013)Sammanfattning : Hållbarehtsrapportering har blivit allt vanligare för att möta de hållbarhetsutmaningar samhället står inför och i takt med det ökar även behovet av reglering för att möta intressenternas krav på transparent, trovärdig samt tillförlitlig hållbarhetsinformation. EU släpper därför ett nytt direktiv, CSRD, som skärper hållbarhetsrapporteringen och ställer krav på extern granskning. LÄS MER
5. Green or Greed? Examining the Nexus Between Sovereign Green Bonds and National Climate Targets
Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionenSammanfattning : The fight against climate change has reached a critical point, requiring financial flows to align with climate-resilient pathways. This thesis investigates the alignment between sovereign green bonds and national climate targets. LÄS MER