hkr.sePublikasjoner
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Risk Disclosures in Listed Companies: Exploring the Swedish Context
Högskolan Kristianstad, Sektionen för Hälsa och Samhälle.
Högskolan Kristianstad, Sektionen för Hälsa och Samhälle.
2011 (engelsk)Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
Abstract [en]

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 size, industry and/or performance of the company. By conducting a content analysis of the annual reports, we explored if the required risk information was disclosed (quantity) and how it was disclosed (quality). Afterwards, a statistical analysis was conducted in order to obtain a deeper understanding of the results from our content analysis.

The findings of our study are that both quality and quantity of risk disclosures in our sample are only half as good as they should be according to requirements in the Swedish context. We found that there is a difference in quality and quantity of risk disclosures between two of the industry categories; Energy and Materials, where the first mentioned is the best and the second the worst. We did not find significant correlations between the quality and quantity of risk disclosure and the size or the performance for the whole sample. Still, we found some differences in both quality and quantity of risk disclosure information when looking at smaller parts of our sample. Size has a significant impact on both quality and quantity of risk disclosures within the Industrials and Information Technology companies. Among Information Technology companies, also performance has a significant impact on the quantity of risk disclosure.

sted, utgiver, år, opplag, sider
2011. , s. 35
Emneord [en]
Risk disclosure, Annual reports, Listed companies, Sweden
HSV kategori
Identifikatorer
URN: urn:nbn:se:hkr:diva-8437OAI: oai:DiVA.org:hkr-8437DiVA, id: diva2:435268
Utdanningsprogram
Degree of Bachelor of Science in Business and Economics
Uppsök
Social and Behavioural Science, Law
Veileder
Examiner
Tilgjengelig fra: 2011-08-29 Laget: 2011-08-17 Sist oppdatert: 2011-08-29bibliografisk kontrollert

Open Access i DiVA

Johansson & Thörnberg, 2011(584 kB)1735 nedlastinger
Filinformasjon
Fil FULLTEXT01.pdfFilstørrelse 584 kBChecksum SHA-512
16100716d909ea9c39737383de30a0af1ef9d0b12f4b19031cb051730da4864d807849f0a958cba8942fd2a7fef5ff8acf270e6d45ad3a31f845824b6072d796
Type fulltextMimetype application/pdf

Av organisasjonen

Søk utenfor DiVA

GoogleGoogle Scholar
Totalt: 1744 nedlastinger
Antall nedlastinger er summen av alle nedlastinger av alle fulltekster. Det kan for eksempel være tidligere versjoner som er ikke lenger tilgjengelige

urn-nbn

Altmetric

urn-nbn
Totalt: 337 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf