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Risk Disclosures in Listed Companies: Exploring the Swedish Context
Högskolan Kristianstad, Sektionen för Hälsa och Samhälle.
Högskolan Kristianstad, Sektionen för Hälsa och Samhälle.
2011 (Engelska)Självständigt arbete på avancerad nivå (magisterexamen), 10 poäng / 15 hpStudentuppsats (Examensarbete)
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.

Ort, förlag, år, upplaga, sidor
2011. , s. 35
Nyckelord [en]
Risk disclosure, Annual reports, Listed companies, Sweden
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hkr:diva-8437OAI: oai:DiVA.org:hkr-8437DiVA, id: diva2:435268
Utbildningsprogram
Ekonomprogrammet
Uppsök
samhälle/juridik
Handledare
Examinatorer
Tillgänglig från: 2011-08-29 Skapad: 2011-08-17 Senast uppdaterad: 2011-08-29Bibliografiskt granskad

Open Access i DiVA

Johansson & Thörnberg, 2011(584 kB)1735 nedladdningar
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Typ fulltextMimetyp application/pdf

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