Sökning: "corporate reporting"

Visar resultat 1 - 5 av 32 avhandlingar innehållade orden corporate reporting.

1. 1. Corporate Disclosures Regulations : Social Solution or a Problem?

   Författare :Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey;

   Sammanfattning : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). LÄS MER

3. 2. Internet corporate reporting disclosure and transparency

   Författare :Saeid Homayoun; Gary M. Cunningham; Luleå tekniska universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Redovisning och styrning; Accounting and Control;

   Sammanfattning : The recent wave of well-publicized global corporate accounting scandals has highlighted the importance of the enhanced adoption of Internet technology and hence the increased transparency resulting from the enhanced disclosure of firm information. The objective of this study is to explore and identify Internet corporate reporting (ICR) disclosure in a context of publically listed firms. LÄS MER

4. 3. Contextualising Constructions of Corporate Social Responsibility : Social Embeddedness in Discourse and Institutional Contexts

   Författare :Brita Backlund Rambaree; Barbara Hobson; Charlotta Stern; Dima Jamali; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; corporate social responsibility; CSR; institutional theory; Foucault; context; embeddedness; institutions; new institutionalism; institutional complementarity; discursive institutionalism; institutional work; responsible investment; SRI; social constructionism; discourse; power; qualitative content analysis; self-reporting; abductive approach; interpretative repertoires; Sociology; sociologi;

   Sammanfattning : ‘Corporate social responsibility’ (CSR) and ‘socially responsible investment’ (SRI) have become predominant frameworks connecting business to society that have spread across the globe. They comprise a shared set of ideas and practices, such as those promoted in global reporting standards and by international organisations such as the UN Global Compact. LÄS MER

5. 4. Patterns of corporate visual selfrepresentation in accounting narratives

   Författare :Emelie Eriksson; Alf Westelius; Carl-Johan Petri; Bino Catasus; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; visual research; self-representation; diagrams; accounting narrative; corporate reporting; public disclosure; business models; semiotics; annual report; Ericsson; visuell forskning; visuella metoder; självrepresentation; diagram; externredovisning; affärsmodell; semiotik; årsredovisning; Ericsson; Economic Information Systems; Ekonomiska informationssystem;

   Sammanfattning : This dissertation deals with firms’ visual and pre-visual self-representations in accounting narratives. Self-representations are those descriptions about the company that firms include in accounting narratives to convey the current standings and their identity. LÄS MER

7. 5. Essays on the market valuation implications of mandatory corporate reporting

   Författare :Diogenis Baboukardos; Gunnar Rimmel; Andreas Stephan; Yannis Tsalavoukas; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation. LÄS MER