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Dissertations / Theses on the topic 'COMPANY'S ANNUAL REPORT'

Author: Grafiati

Published: 11 September 2023

Last updated: 31 July 2025

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1

Anwar, Yunita. "Intellectual capital disclosures by Australian companies in annual reports, company websites, and Facebook pages." Thesis, Griffith University, 2018. http://hdl.handle.net/10072/381167.

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This thesis investigates the intellectual capital (IC, hereafter) disclosure practices of large Australian companies and their determinants. According to signalling theory, companies provide a signal of important information through their disclosures to promote their competitive advantage. This important information includes IC (Oliveira, 2006). Prior research (Guthrie & Petty, 2000) documents how the Australian economy has shifted to a knowledge-based one. Recent innovation initiatives launched by the Australian government in 2015 (Australian Financial Review, 2015b) also show how important I

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2

Qiu, Xin Ying. "On building predictive models with company annual reports." Diss., University of Iowa, 2007. http://ir.uiowa.edu/etd/167.

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3

Osinubi, Igbekele. "Institutional determinants of mandatory disclosure in annual reports of Nigerian listed companies." Thesis, University of Essex, 2015. http://repository.essex.ac.uk/16533/.

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Factors that determine the level and variation in disclosure have been a matter of considerable interest and importance to policy makers and the financial reporting community. Existing studies have not well established the impact of institutions on corporate disclosure because of their macro-level analysis. This thesis investigates the association between firm-level institutional factors and the level of mandatory disclosure in annual reports of Nigerian listed companies. It argues that accounting standards provide the definition of legitimate methods for use in presenting financial statements

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4

Setyadi, Agus. "The accounting regulatory compliance of Indonesian firms' annual reports." Thesis, Curtin University, 2009. http://hdl.handle.net/20.500.11937/624.

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This study examines accounting compliance using an agency theory framework through an analysis of 220 non-financial Indonesian listed companies’ 2006 annual reports. The level of regulatory compliance is measured using a 29 item index derived from the specific requirements of the Indonesian accounting standards (PSAK) on inventory, fixed assets, and depreciation. The key dependent variable is the aggregate compliance (IARCagg) with further sub-analysis conducted on measurement and disclosure rules and each individual standard.The findings reveal that only 60.61% of accounting regulation rules

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Gartz, Hilke. "Examining the use of marketing metrics in annual reports of SA listed companies." University of South Africa, 2007. http://hdl.handle.net/10500/136.

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Purpose This paper analyses the use of marketing metrics and marketing information and metrics contained in 2006/7 annual reports of companies listed on the Johannesburg Stock Exchange. The assumption is that the annual reports are the vehicle whereby listed companies communicate to their shareholders and other stakeholder constituencies. Methodology The assessment criteria is based on Ambler’s (2003) suggested marketing metrics and qualitative data is based on a checklist compiled from various academic sources. The elements which are assessed pertain to brand equity, other customer met

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6

Lai, Susanne. "Trusting the annual report of small business' : A case study from banks' perspective on trust." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-17980.

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Background: The Swedish law require companies’ annual report to be audited. Due to that auditing have the effect of a quality stable to honest and reliable reports. Now the Swedish law is making exemption of the audit duty for small companies. This means that auditing is voluntary. Therefore, when small companies choose to take away auditing they will also choose to take away the quality stable in their annual report. The quality stable is of matter for creditors’ decision to supply financial resources, due to that the quality stable from auditing contributes to trust. With trust, small compan

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Alrazeen, Abdulrahman M. H. "The quality of annual financial reports of Saudi corporations : users' perceptions and companies' practices." Thesis, Cardiff University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310676.

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8

Kasselman, Reuphillan. "A Human capital framework for inclusion in company annual reports a South African perspective /." Thesis, Pretoria : [s.n.], 2006. http://upetd.up.ac.za/thesis/available/etd-11092006-142635.

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9

Bean, Anne J. "An exploration of the usefulness of the disclosures for derivatives in company annual reports." Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/95938/1/Anne_Bean_Thesis.pdf.

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The objective of the thesis was to explore whether the disclosure of derivatives transactions in company annual reports provides users with information that is useful, and to the extent that they do not, identify possible reasons. User perceptions of usefulness were examined through in-depth interviews, complemented by an analysis of the evolution of applicable international accounting standards over a ten-year period. Findings from both studies highlight that the disclosure of risk management strategies and risk exposures are demanded by users, and resisted by companies.

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10

Adekemi, Deborah Adeola. "Strategy and business model disclosure in corporate annual reports : a study of UK Listed Companies." Thesis, University of Essex, 2018. http://repository.essex.ac.uk/23425/.

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The UK Companies Act 2006 has made it a legal requirement for companies, since October 2013, to disclose their 'Strategy' and 'Business Model' as part of their annual report. The Act, however, does not define what is meant by the two terms. This means that the content of the disclosure remains at the discretion of managers. Prior to this, the UK 2010 Corporate Governance Code required companies to disclose their Strategy and Business Model. The Code, however, is based on a 'comply or explain' approach. This study contributes to the understanding of the disclosure of Strategy and Business Model

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11

Mühlbacher, Jürgen, Tom Siebenaler, and Ulrike Würflingsdobler. "The Rise of Non-financial performance Measures in Annual Reports. An Analysis of ATX-listed Companies." Faculty of Business and Management of Brno University of Technology, 2016. http://epub.wu.ac.at/6342/1/338%2D1496%2D1%2DPB.pdf.

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Purpose of the article: In the past, annual reports only included financial measures. More recently, this shareholder value approach has been criticized of leading to a strategic short-term orientation. Consequently, the use of strategic performance measurement systems (SPMSs), namely the Balanced Scorecard (BSC), is proposed to communicate non-financial measures to investors and stakeholders. Besides the distribution of critical information, the disclosure of non-financial measures should strengthen the employees' commitment to the long-term strategy. The purpose of the article is thus t

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12

West, Darron. "A review of disclosure in the annual financial reports of life insurance companies in South Africa." Master's thesis, University of Cape Town, 1999. http://hdl.handle.net/11427/9906.

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Includes bibliographical references.<br>The globalisation of the South African economy and the recent corporate activity involving South African life insurance companies has renewed interest in financial reporting by these companies. There has been little development in guidance on reporting for long term insurers in South Africa since 1994 when AC121 "Disclosure in the Financial Statements of Long-Term Insurers" was published. South African life insurance companies have also fared poorly in recent Excellence in Financial Reporting surveys. Revisions to the reporting requirements of life insur

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13

López, Nuñez Beatriz Adriana. "The use and misuse of graphs in stand-alone annual reports." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17410.

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Submitted by Beatriz Lopez Nunez (beatriz.lopez.nunez@hotmail.com) on 2016-11-01T16:25:24Z No. of bitstreams: 1 Correct_FGV_Beatriz_LopezNunez_Final.pdf: 1662185 bytes, checksum: 503c9199ac7bb99534f37f9232fc2b7c (MD5)<br>Approved for entry into archive by Fabiana da Silva Segura (fabiana.segura@fgv.br) on 2016-11-01T16:41:46Z (GMT) No. of bitstreams: 1 Correct_FGV_Beatriz_LopezNunez_Final.pdf: 1662185 bytes, checksum: 503c9199ac7bb99534f37f9232fc2b7c (MD5)<br>Made available in DSpace on 2016-11-01T17:11:05Z (GMT). No. of bitstreams: 1 Correct_FGV_Beatriz_LopezNunez_Final.pdf: 1662185 byte

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Li, Jing. "An investigation of intellectual capital disclosure in annual reports of UK firms : practices and determinants." Thesis, University of Bradford, 2009. http://hdl.handle.net/10454/4331.

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This study examines the intellectual capital (IC) disclosure practices in the annual reports of 100 listed UK firms selected from sectors considered to be IC-intensive. It also investigates the possible determinants of such disclosure practices from the three perspectives of corporate governance structure, company characteristics and market factors. IC disclosures were captured using content analysis, and were measured by a disclosure index, supported by word count and percentage of word count metrics to assess the variety, volume and focus of IC disclosure respectively, at both overall and su

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Sukthomya, Duraya. "The empirical evidence of voluntary disclosure in the annual reports of listed companies : the case of Thailand." Thesis, University of Nottingham, 2011. http://eprints.nottingham.ac.uk/12903/.

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This study seeks to answer the question of how to explain voluntary disclosure of companies listed on an emerging capital market. It intends to investigate the extent of voluntary disclosure especially that of Thai listed companies, and the influence of company characteristics, financial attributes, and corporate governance related factors on voluntary disclosure practices. The objectives of this research are (i) To evaluate voluntary disclosure practices of Thai listed companies over the period 1995 to 2005. (ii) To examine the contribution of company characteristics, financial attributes and

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16

Ibrahim, Mohammad Azhar. "Impression management : presentation formats in annual and stand-alone reports of UK FTSE 100 companies 2000-2005." Thesis, Cardiff University, 2011. http://orca.cf.ac.uk/54419/.

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This study examines 446 reports (223 annual reports and 223 stand-alone reports) of 46 FTSE100 companies for 2000-2005 inclusive. The selected companies are those that produced stand-alone reports in the form of a hardcopy for a minimum of three consecutive years ended 2005. This study analysed the total pages of the reports and the results show that the length of annual reports and stand-alone reports has increased over the years. The analyses of photographs, graphs and tables presented in those two types of reports show that tables and photographs are the most popular presentation format in

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17

Maharaj, Prajay. "The effect of the composition of the audit committee of a company on the quality of the annual report." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52435.

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The audit committee of an organisation plays a critical role in the quality of the annual report, the risk management process and governance within an organisation. The annual report of an organisation is used by numerous stakeholders including investors to make investment decisions. The composition of the audit committee with respect to the type of expertise and experience represented on the committee as well as individual characteristics of the audit committee members influences the effectiveness of the audit committee and hence the quality of the annual report and the risk management

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18

Syed, Noh Bin Syed Ahmad. "The role of company annual reports for investment analysis in a developing country : the case of Malaysia." Thesis, University of Stirling, 1988. http://hdl.handle.net/1893/436.

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The main objectives of this study are: (1) to examine the role of the company annual reports in investment analysis in Malaysia; and (2) to evaluate the importance of the annual reports as a source of information for analysts to make investment decisions. In order to achieve these research objectives the study begins with a review of the uses and users of financial statements and it is pointed out that one of the important groups of users of the financial statements are the ‘sophisticated’ investors. Prior studies, using tests of the Efficient Market Hypothesis and investors survey, are presen

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Mai, Qiuyue. "The Corporate Interest in Climate Change Issues: Analyzing Annual Reports in Asian Public Listed Companies Covering the Period 2000 - 2009." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-160447.

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Unlimited demands of development and non-stopped destruction of surrounding environments cause many environmental problems. In this paper, Climate Change as one important issue has been studied against an Asian background. For the purpose of showing a clear trend of communicated corporate awareness in global Climate Change issues, in this report, seventy Asian companies have been studied. The results show a relatively low-level growth curve of communicated corporate Climate Change awareness by dissecting companies’ CEO Letters during years 2000 to 2009, followed by a comparison study with Euro

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20

Bengtsson, Åsa, and Elvira Hendeby. "The Swedish Code of Corporate Governance : An analysis of the Changes of Information Provided in Companies' Annual Reports." Thesis, Jönköping University, JIBS, Accounting and Finance, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-936.

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<p>In society today large corporations are striving to regain the trust, which has been lost dur-ing the many accounting scandals that occurred lately. As a response to minimize the con-flicts countries have introduced codes of corporate governance. It is common knowledge that a company’s stakeholders and shareholders have different knowledge and interest in the company and the annual report is the agent’s main communication channel towards the principals. The Swedish code of corporate governance was implemented in July 2005 in an attempt to reduce the information gap between the managers of t

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21

Zhang, Junru. "Determinants of corporate environmental and social disclosure in Chinese listed mining, electricity supply and chemical companies annual reports." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2013. https://ro.ecu.edu.au/theses/529.

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As the environmental and social disclosing systems have been developed over decades, the climate of corporate environmental and social responsibility is becoming mature nowadays globally. What and how environment-sensitive companies (i.e. companies that are more likely to do environmental damages) disclose such information voluntarily are extensively concerned by the public, especially in China, where strong debatable issues constantly raise as a result of the rapid economic growth. Corporate environmental and social responsibility is no longer an international obligation but a domestic demand

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22

Meier, Florian. "Determinants and consequences of attribution statements on corporate financial performance outcomes in the annual report : an empirical analysis of UK listed firms." Thesis, University of Bradford, 2012. http://hdl.handle.net/10454/5723.

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This thesis explores causal attribution statements on performance outcomes given in annual reports of UK listed rms. The objectives are three-fold. First, it analyses the nature and extent of attribution statements provided. Second, it explores corporate governance factors and rm-speci c characteristics that are related to the provision of attribution statements. Finally, it investigates the economic consequences of providing attribution statements by examining their association with the rm's cost of equity capital. Using data drawn from a sample of 142 UK rms listed on the London Stock Exchan

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23

Thorén, Dennis, and Glenn Rickardsson. "Intellectual capital disclosure in Swedish "knowledge companies" : A study on how intellectual capital is accounted for in three Swedish knowledge companies." Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-17171.

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Title: Intellectual capital disclosure in Swedish "knowledge companies" - a study on how intellectual capital is accounting for in three Swedish knowledge companies Problem: An organization has two kinds of assets; material assets and immaterial assets, also known as intellectual capital. There are straight forward ways of establishing the value of the material assets and stakeholders can easily find this information in either the income statement or the balance sheet. However modern businesses are increasingly reliant on their immaterial assets in order to generate value, since there is no eq

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Axelsson, Mathias, and Maria Nettersand. "Values at Stake: A 30-Year Retrospective of Shareholder and Stakeholder Value Orientation in Annual Reports of Large Swedish Companies." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1551.

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<p>Bakgrund: Det verkar som om inte en enda dag går förbi utan att det är något i media beträffande företag och deras olika aktiviteter som berör samhället som helhet eller enskilda individer. På senare år har både media och allmänheten kritiserat företag för att ha verksamhet som påverkar såväl individer som hela orter och kommuner negativt. Pudelns kärna i sammanhanget är den klassiska debatten kring företags etiska och sociala skyldigheter samt vems intressen företag egentligen existerar för att tillgodose. </p><p>Syfte: Syftet med denna studie är att finna huruvida det under de senaste 30

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Banda, Musale Hamangaba. "A critical analysis of the management of climate change risk among short-term insurers in South Africa: evidence from company annual reports." Thesis, Rhodes University, 2009. http://hdl.handle.net/10962/d1003943.

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This study investigates the extent to which South African short-term insurance companies manage climate change risk, as evidenced in their annual and sustainability reporting. The study context takes into account the fact that the world’s climate has been changing at a more accelerated rate since the early 1970s, causing disasters that have negatively affected world economies in the last ten years. Insurers, due to their huge financial resource base, long history of spurring innovation around risk and encouraging loss-reducing behaviour as well as high levels of vulnerability, have been identi

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Johansson, Sara, and Sofia Thörnberg. "Risk Disclosures in Listed Companies : Exploring the Swedish Context." Thesis, Högskolan Kristianstad, Sektionen för Hälsa och Samhälle, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-8437.

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Risk disclosure is an important issue, firstly to prevent future unexpected bankruptcies and economic scandals, secondly to create trust between a company and its stakeholders. Given the importance of the issue, previous literature has mainly focused on quantity of risk disclosures. In this dissertation, both quality and quantity of risk disclosures in the annual reports of 65 companies listed on the Nasdaq OMX Stockholm exchange are analyzed. The objectives are to describe the degree of risk disclosures and to understand whether the quality and quantity of this information can be explained by

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Watson, Anna Elizabeth. "The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure." Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245263.

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28

Van, Aswegen Ninette. "An investigation of South African economic themes based on data obtained from the annual reports of industrial companies listed on the JSE Securities Exchange." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49845.

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Thesis (MBA)--Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: This study consists of three independent papers which all broadly examine South African economic issues using accounting data obtained from the annual reports of industrial The first paper reports on employment trends amongst listed industrial companies in South Africa over the period 1996 to 2002. The results obtained showed that overall employment decreased 1,26% per annum for the companies under review. This negative trend in the largest companies in the sample. By contrast, smaller companies showed excellent growth in

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Jaffar, Yacoob. "An investigation of the number of shares reported by JSE-listed companies and the effect on the net asset value or tangible net asset value ratio disclosed in annual reports for the 2000-2009 financial years." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/8538.

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Thesis (MBA)--University of Stellenbosch, 2011.<br>In the absence of clear accounting guidelines, the closing number of shares reported in the company annual report is not always equivalent to the closing balance of the group shares. The closing balance of the number of shares of 111 companies listed on the Johannesburg Stock Exchange, for the period 2000 to 2009, was analysed and compared to an electronic database, managed and maintained by the Graduate School of Business of the University of Stellenbosch, on which a reconciliation of the closing number of group shares was recorded for the c

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Pärlefalk, Felicia, and Johan Wängermark. "Frivillig redovisning i svenska onoterade företag." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-32660.

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Titel: Frivillig redovisning i svenska onoterade företag. Nivå: Kandidatuppsats i företagsekonomi. Författare: Felicia Pärlefalk och Johan Wängermark. Handledare: Fredrik Hartwig. Datum: Juni 2020. Den frivilliga redovisningen har fått en ökad uppmärksamhet och forskning avseende faktorer som kan förklara företags frivilliga redovisning har genomförts i betydande omfattning. Merparten av tidigare forskning är baserad på noterade företag, studier baserade på onoterade företag har genomförts i en mer begränsad omfattning. Syftet med denna studie är av den anledningen att und

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Malki, Ibrahim, and Sara Rejnefelt. "Accounting for Diversity : An Eye on the Listed Companies." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16862.

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During the last years “Accounting for Diversity” has become a trendy concept, around which the research interest of scholars and the reports published by of the top rated accounting firms have been increasingly evolving. In this paper, the term “Accounting for Diversity” has been addressed within the societal context of the stakeholder concept, in attempt to explore how the Swedish listed companies account for and communicate the demographic diversity of their society constituents in their disclosure means. In order to achieve this purpose, a quantitative approach has been conducted using a co

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Andersson, Rebecca, and Andersson Anna Borg. "Frivillig redovisning i svenska börsnoterade bolag : En kvantitativ studie av företagsegenskapers påverkan." Thesis, Högskolan Väst, Avd för företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-16610.

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Årsredovisningar har gått från att vara ett sätt för företagen att rapportera sin ekonomiska ställning för aktieägare till att anpassas mer för alla intressenter. All information som intressenterna efterfrågar är dock inte företagen alltid tvungna att uppge enligt lag, vilket leder till att företag väljer att redovisa viss information frivilligt. Omfattningen av denna information skiljer sig mycket mellan företag. Tidigare studier har därav undersökt sambandet mellan olika företagsegenskaper och nivån av frivillig redovisning och kommit fram till varierande resultat. Syftet med studien är därf

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Hansson, Emil, and Linn Nielsen. "Bättre sent än aldrig – eller? : En kvantitativ studie om årsredovisningars aktualitet." Thesis, Högskolan i Gävle, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-32622.

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Syfte: “Studiens syfte är att undersöka vad som förklarar svenska onoterade företags benägenhet att lämna in sin årsredovisning i ett tidigt eller sent skede”. Metod: I denna kvantitativa studie har sekundärdata samlats in från databasen Retriever. För att uppnå studiens syfte används multivariata regressionsanalyser med lead time och i tid/sen som beroende variabler och lönsamhet, ålder, storlek, revision, skuldsättning, bokslutsmånad samt bransch som oberoende variabler. Resultat och Slutsats: Resultaten visar på ett negativt signifikant samband mellan lead time och lönsamhet. Sambandet

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Ampuero, Mellado Carolina, and Alexandra Laietu. "Compensation and company performance within the banking sector : A case study on Chief Executive Officer compensation in relation to company performance measures." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6394.

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<p>CEO compensation is a relevant topic in today's society that touches both political and economic questions which are of interest for the whole general public. It affects people indirectly through CEOs actions and how these actions affect company performances. Due to the fact that there is a financial crisis, this thesis has its aim to catch some light over CEO compensation and its relation to company performances, if there is one.</p><p>The purpose was to investigate if we could find a relation between CEO compensation and company performances by using variables which we considered signific

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Neves, Nádia Simone Monteiro Lopes das. "Evolução da divulgação da informação nos relatórios de gestão, 1973 - 2003." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/4351.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A informação divulgada nos relatórios anuais de gestão é matéria-prima importante para a avaliação do desempenho da empresa. Nesta senda a nossa dissertação tem como objectivo, estudar a evolução da divulgação da informação nos relatórios anuais de gestão em Portugal, nas três últimas décadas do séc. XX. Para atingir o objectivo proposto nesta dissertação, foram analisados os relatórios anuais do conselho de administração, de 30 empresas não financeiras, para os anos 1973, 1988 e 2003. A técnica de recolha de dados utilizada con

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Sadik, Bala, and Sanar Elias. "Svenska byggföretags ställning till Agenda 2030 : En analys av Sveriges tio största byggföretag kring hållbarhetsarbete och mål." Thesis, KTH, Fastigheter och byggande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-261686.

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Detta examensarbete avhandlar hållbarhetsprojekten och målsättningar av Sveriges 10 största byggföretag samt deras ställningstaganden gentemot Agenda 2030. Faktum att begreppet hållbarhet kan uppfattas och definieras på olika sätt har skapat en viss otydlighet i världen kring begreppet. De största byggföretagen i Sverige presenterar en hållbarhetsredovisning som redogör för de framgångsrika hållbarhetsprojekten inom verksamheten samt företagets framtida planer. Byggföretagens tillvägagångssätt i deras arbete för att uppnå målen i Agenda 2030 är i stort sätt densamma, med undantag för vissa bol

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Li, Jinghua. "A longitudinal study of corporate social disclosure in Chinese listed companies' annual reports: 2002 to 2006 a dissertation submitted to Auckland University of Technology in partial fulfilment of the degree of Master of Business, July 2008." Abstract. Full dissertation, 2008.

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Andersson, Malin, and Marie Norrgård. "Framvagnen, en berättelse om företaget : Läsbarhetens betydelse för berättande information." Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-119757.

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Bakgrund och problem: Företag ägnar idag betydande utrymme i sina årsredovisningar till berättande information som ska ge investeraren en helhetsbild av företaget och dess verksamhet, vilket ska öka användbarheten vid beslutsfattande. Investerare värderar den kontextuella informationen högt men anser samtidigt att den saknar aktualitet och objektivitet. Ett problem med den berättande informationen är att företagen kan framställa sina prestationer och framtidsutsikter på ett opportunistiskt sätt. Med utgångspunkt i att framvagnen består av berättande information och är en viktig del av företags

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Yang, Lilia, and Nanxiang Shao. "Sustainability Strategies in IKEA with the focus on Production and Suppliers." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-85636.

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“Waste of resources is a mortal sin at IKEA.” – Ingvar Kamprad IKEA, as one of the biggest furniture companies in the world (Alänge, 2015), makes it interesting to have a look into their practices to gain a deeper insight by looking at how they work on a more sustainable and environmental friendlier world. Since Ingvar Kamprad, the founder of this company, mentioned sustainability from the earliest years, this work will provide an insight on how the sustainability annual reports of IKEA present their sustainability strategies to the reader every year. The researchers use the secondary analysis

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Silva, Anabela Maria Martins. "Divulgação do risco: um caso de empresas do sector do retalho alimentar." Master's thesis, Escola Superior de Ciências Empresariais, 2012. http://hdl.handle.net/10400.26/4368.

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Dissertação de Mestrado em Contabilidade e Finanças<br>A gestão do risco é uma actividade reconhecida como fundamental, sobretudo, em contextos de grande incerteza como aquele em que se vive actualmente. Ora, a eficácia na execução dessa actividade depende, entre outros aspectos, da disponibilidade da informação. O objectivo do presente estudo consiste na análise da divulgação de informação sobre o risco nos relatórios e contas de quatro empresas do sector do retalho alimentar, duas de Portugal e duas de Espanha, durante o período de 2008 a 2010. Pretende-se verificar se existe relação

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Alexander, Malcolm Charles. "Assessing participation of small fishing companies in the Transport Education Training Authority (TETA): identifying fault lines and potential responses to increase participation." University of the Western Cape, 2019. http://hdl.handle.net/11394/7730.

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>Magister Scientiae - MSc<br>The study focusses on the transport sector, where company participation level is measured at approximately 20% of levy paying enterprises, and this level is mostly based on relatively high levels of participation from large and medium sized companies. The study explores the relationship between SETAs (sector education training authorities) and the companies within the sectors they are mandated to serve by researching the TETA maritime sub sector. The research focus is on small companies and the focus is specifically on the low rate of participation of smaller

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Taylor, Grantley J. "Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption." Thesis, Curtin University, 2008. http://hdl.handle.net/20.500.11937/516.

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This thesis investigates the pattern of Financial Instrument Disclosures (FIDs) within the annual reports of Australian listed extractive resource companies (mining and petroleum) over a four year longitudinal period encompassing the 2003 to 2006 financial years. This is an important period to investigate FID patterns as it encompasses those years leading up to and immediately following formal adoption of the Australian equivalents to the International Financial Reporting Standards (IFRS).Using an index (FIDI) comprising 120 items of financial instrument information to measure the extent of FI

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Ramos, Pedro Almeida Neves Sampayo. "Ensaio sobre a gestão de resultados e a gestão de impressões." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20008.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Esta investigação procura explorar a associação entre a Gestão de Resultados e a Gestão de Impressões. O estudo foi conduzido no contexto das empresas cotadas da União Europeia, entre 2012 e 2018, sobre uma amostra de 2.953 empresas. A prática de Gestão de Resultados foi medida através dos accruals discricionários, estimados pelo modelo de Jones (1991) modificado por Dechow et al. (1995) e Kothari et al. (2005), e a prática de Gestão de Impressões através da complexidade dos relatórios anuais foi medida pelo respetivo tamanho do

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Myers, Jonathan. "Changing the tune : conceptualising the effects of the global financial crisis on stakeholder perceptions of corporate value." Thesis, University of Hertfordshire, 2019. http://hdl.handle.net/2299/21101.

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Could shareholder primacy, with its assumed short-termist practices, have had its day when it comes to managerial activity centered on creating corporate value? Many business and opinion leaders appear to take this position, not least Jack Welch who famously declared 'shareholder primacy is the dumbest idea in the world!' Indeed, in a post-Crash economy has a wider stakeholder focus with a longer-term outlook superseded any business notions of shareholder primacy and wealth maximization? This research examines these possibilities through a consideration of the narrative companies produce, such

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Přikryl, Tomáš. "Návrh na zvýšení produktivity práce ve firmě-ekonomické vyhodnocení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224964.

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The diploma thesis deals with the proposal to increase labor productivity and economic evaluation in the company EKOSTAVBY Brno. The introductory section describes the theoretical background, the following analysis of the company. The work is based on the current status in the company, focusing mainly on the centre of mechanization and transport. The aim of this paper is to propose certain changes and measures, which would lead to a reduction in the loss rate of the centre.

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Vaňková, Jitka. "Analýza vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224483.

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This Master‘s Thesis is focused on the analysis of the company Kovolit. It is a joint-stock company, which is engaged in industrial production - smithery, foundry. The aim of my thesis is to analyze a company and propose appropriate solutions to improve the situation. Among the analysis include: internal and external environment, Porter's model, fundamental and financial analysis. Lastly, the SWOT analysis. Before practical part is the theoretical section, witch includes the characteristics of these analysis. The outcomes are proposals to improve the efficiency, effectiveness and financial sit

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Hua-Peng, Wang. "An XBRL Taxonomy for Insiders' Information in Public Company's Annual Report." 2005. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0001-2906200502041900.

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PRASAD, VISHAL. "FUNDAMENTAL ANALYSIS OF TATA POWER." Thesis, 2020. http://dspace.dtu.ac.in:8080/jspui/handle/repository/18204.

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Researcher has conducted the analysis for long term and mid-term investments which is also known as delivery based investments or trading. The main aim of the study relies upon the evaluation and understanding the company before investing whether it is advisable to invest or not. In the analysis, researcher have looked at the prevailing economy, present industry specifics and firm performance to predict the future outcome of the company. After careful qualitative consideration of the same, he has assumed a growth rate for the company and projected its financial i.e. the P&L, Balance sh

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Wang, Hua-Peng, and 王化鵬. "An XBRL Taxonomy for Insiders’ Information in Public Company’s Annual Report." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/12514000296483128770.

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碩士<br>國立臺灣大學<br>會計學研究所<br>93<br>The disclosure of business information with business reports is a typical way to alleviate the situation of asymmetric information between company insiders and investors. However, the traditional e-reporting formats (PDF, Word, HTML) are easy for human beings to read but difficult for computers to perform analysis. XBRL, which uses taxonomies to give meaning to contents within business reports is an XML-based standard designed to facilitate the preparation, publication, and analysis of business reporting information. To date, the acknowledged or approved tax

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Guddal, Tina. "Graph usage in annual reports, evidence from Norwegian listed companies." Master's thesis, 2016. http://hdl.handle.net/10362/17265.

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As investors and other users of annual reports often focus their attention on graphs, it is important that they portray accurate and reliable information. However, previous studies show that graphs often distort information and mislead users. This study analyses graph usage in annual reports from the 52 most traded Norwegian companies. The findings suggest that Norwegian companies commonly use graphs, and that the graph distortions, presentational enhancement and measurement distortion, are present. No evidence of selectivity was found. This study recommends development of guidelines for

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