FÖREKOMSTEN AV FRIVILLIGT REDOVISADE NYCKELTAL I ÅRSREDOVISNINGAR : - En kvantitativ studie om bolag noterade på Mid- och Large Cap på Nasdaq OMX Stockholm
Sammanfattning: Date: 9th of June 2020 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalens University Authors: Hanna Pennbro Tim Möller (98/01/04) (95/09/05) Title: The presence of voluntary financial ratios in companies’ annual reports – A quantitative study about companies listed on Mid- and Large Cap at Nasdaq OMX Stockholm Tutor: Esbjörn Segelod Keywords: Voluntary disclosure, Voluntary information, IFRS, Financial ratios, Financial report Purpose: The purpose of the study was to investigate whether the amount of voluntary disclosures in form of financial ratios in Swedish- Listed companies annual reports could be explained by various determinants. Method: A quantitative approach was adopted, where the data collection was made from 124 companies annual reports from year 2018. A secondary analysis was performed, and the collected data was tested in multiple regression analysis. Conclusion: The study showed significate relationships for that leverage neither had a positive nor a negative impact on the amount of voluntary financial ratios and also that a higher profit margin had a negative impact on the amount of voluntary financial ratios in companies’ annual reports. The results from this study differs from previous studies and theories which tries to explain the variation in the amount of voluntary disclosures.
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