Search for dissertations about: "disclosure practices"
Showing result 1 - 5 of 18 swedish dissertations containing the words disclosure practices.
-
1. Disclosing the Books : Evidence on Swedish publicly listed firms' accounting disclosure practices
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
-
2. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures
Abstract : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. READ MORE
-
3. The role of Corporate Responsibility disclosure – For managing external expectation and pressure
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
-
4. Essays on Disclosure Practices in Sweden - Causes and Effects
Abstract : This doctoral thesis examines the causes and effects of corporate disclosure practices. The thesis consists of four independent but related essays that collectively make up a country study for Sweden. READ MORE
-
5. Institutionalisation of corporate social responsibilities: synergies between the practices of leading multinational enterprises and human rights law/policy
Abstract : The study accounts for recent developments in corporate voluntarism and assesses the evolving corporate social responsibility (CSR) regime. CSR proposes a new norm for how large businesses should approach complexity in a modern economy. The first chapter anchors the CSR discussion in a company law and corporate governance context. READ MORE