Search for dissertations about: "disclosure"

Showing result 1 - 5 of 164 swedish dissertations containing the word disclosure.

  1. 1. Essays on Information Disclosure : Content, Consequence and Relevance

    Author : Niklas Ström; Jan-Erik Gröjer; Bino Catasús; Kenth Skogsvik; Uppsala universitet; []
    Keywords : Business studies; IPO; prospectus; disclosure; valuation; underpricing; Företagsekonomi;

    Abstract : This thesis provides new insight into the information environments of Initial Public Offerings (IPOs) and analysts’ equity reports. The thesis consists of four essays that address the issues of firm disclosure and the relevance of information for analysts and investors in the capital market. READ MORE

  2. 2. 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

  3. 3. Disclosure on Investor Relations websites

    Author : Svetlana Sabelfeld; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; disclosure; Internet reporting; Investor Relations IR website; regulations; content analysis; Japan; Sweden; UK;

    Abstract : .... READ MORE

  4. 4. Essays on ESG disclosure, performance and assurance

    Author : Zelalem Abay; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; ESG; disclosure; assurance; performance; signaling; monitoring; credit risk; risk-mitigation;

    Abstract : In this dissertation, economic implications of ESG disclosure, performance and assurance are examined in three essays. It is evident in the recent developments that the need for a sustainable and responsible investments is beyond discussion and becoming inevitable. An integral element required to make such investments is ESG information. READ MORE

  5. 5. The role of Corporate Responsibility disclosure – For managing external expectation and pressure

    Author : Marina Grahovar; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; External expectations and pressures; Disclosure; Corporate social responsibility disclosure; News coverage; Energy industry;

    Abstract : Society acknowledges that companies’ operations have an effect on their business environment. As a result, companies are not only responsible for maximization of shareholder value, but also for the impact of their environmental and social policies. READ MORE