Search for dissertations about: "disclosure index"

Found 5 swedish dissertations containing the words disclosure index.

  2. 1. Disclosing the Books : Evidence on Swedish publicly listed firms' accounting disclosure practices

    Author : Derya Vural; Mattias Hamberg; Nils-Göran Olve; Thomas Plenborg; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; disclosure; disclosure index; agency theory; ownership structure; control-enhancing mechanisms; capital-market effects; Business Studies; Företagsekonomi;

    Abstract : Disclosure of accounting information is crucial in facilitating efficient contracts in the publicly listed firm and in reducing information asymmetries in capital markets. A well-known perception in disclosure literature is that, as the separation between managers and owners increases, so does the demand for publicly available disclosure. READ MORE

  4. 2. Corruption, Distortions and Development

    Author : Sebastian Jävervall; Niklas Bengtsson; Eva Mörk; Jakob Svensson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accountability; Corruption; Economic Development; Information Disclosure; International Trade; Meritocracy; Political Distortions; Social Unrest; State Capacity; Economics; Nationalekonomi;

    Abstract : Essay I: Does increased government transparency make bureaucracies more meritocratic? I study the impact of politician disclosure requirements on the assignment of bureaucrats to public posts. I collect detailed information on bureaucrats' qualifications and construct a novel measure of bureaucratic mismatch—an index measuring the extent to which a bureaucrat is under- or overqualified to perform a specific task. READ MORE

  5. 3. Information and financial markets

    Author : Stefan Anchev; Jörgen Hellström; Rickard Olsson; Juha-Pekka Kallunki; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Information; dissemination of information; production of private information; information disadvantage; investor base; stock return anomalies; stock price informativeness; quantity of firm disclosure; less sophisticated individual investors;

    Abstract : The results in this thesis are consistent with the hypotheses that: 1) the incomplete dissemination of information across investors helps in explaining the occurrence and the persistence of cross-sectional stock return anomalies, 2) the properties of the investor base of a stock have implications for the informativeness of the stock's price and 3) a greater quantity of firm disclosure places less sophisticated investors at an information disadvantage. Overall, the thesis provides new empirical evidence about the role of information in financial markets. READ MORE

  6. 4. (Investigating) MNCs' CSR-related behaviour and impacts in institutionally and culturally distant markets : African developing-countries in focus

    Author : Gideon Jojo Amos; Gabriel Baffour Awuah; Ulf Aagerup; Niklas Egels-Zandén; Högskolan i Halmstad; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; multinational enterprises MNEs ; corporate social responsibility CSR ; corporate social responsibility reporting CSRR ; African developing-countries; legitimacy; stakeholders; institutional theories; organizational learning;

    Abstract : The overall purpose of this thesis is to explore why and how institutional distance and contextual differences influence MNCs’ CSR-related behavior in African developing-countries. In order to achieve the purpose stated above, the thesis seeks to answer the overarching research question: How do institutional distance and contextual differences influence MNCs’ CSR-related behavior in African developing countries? To answer the research question this thesis employed an interpretive methodological approach in order to increase my understanding of the CSR phenomenon in a specific contextual environment characterized by different institutional distance through different theoretical and empirical perspectives (Guba and Lincoln, 1994; Lincoln and Guba, 2000). READ MORE

  7. 5. Quality of maternal healthcare : Exploring severe maternal outcomes and the influence of delays and decision-making on caesarean sections in a low-resource setting

    Author : Jonah Kiruja; Marie Klingberg-Allvin; Fatumo Osman; Helena Litorp; Abdi Gele; Högskolan Dalarna; []
    Keywords : MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Somaliland; maternal mortality; delayed caesarean section; maternal near miss; severe maternal outcomes; emergency obstetric care; low resource setting;

    Abstract : Somaliland has one of the highest maternal mortality rates worldwide, yet there is limited evidence for severe maternal outcomes and challenges with the provision and utilisation of emergency obstetric care (EmOC). This thesis studied quality of maternal healthcare by exploring severe maternal outcomes and the influences of delays and decision-making on caesarean sections in Somaliland. READ MORE