Rozprawy doktorskie: „COMPANY'S ANNUAL REPORT”

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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 IC is for Australian and companies and the Australian economy. Prior research (for example Guthrie, Petty, and Ricceri (2006), Wagiciengo and Belal (2012), Bozzolan, Favotto, and Ricceri (2003), among others) has documented IC disclosure practices worldwide. However, the majority of this research was focused on annual reports and company websites. The emergence of social media brings advantages for company disclosures such as a two-way communication and the flexibility to access information on a timely basis. In Australia, the majority of social media users are Facebook users (Sensis, 2016). Considering the popularity of Facebook in Australia, this thesis analyses whether and how Facebook is being used by Australian companies to disclose IC. Its first research question examines whether Australian companies use annual reports, company websites, and Facebook to disclose their IC information. According to stakeholder theory, a company needs to meet stakeholder demands to achieve its strategic objectives (Robert, 1992). In this regard, prior research has documented the importance of IC disclosures to assist investors’ decision making (Andriessen, 2004). Thus, a company recognises the importance of IC and needs to provide the disclosure. Media agenda setting theory suggests that a company may use different media in order to effectively reach their wide stakeholders. Considering this, the second research question of this thesis investigates whether Australian companies put any different emphasis about their IC disclosures in those three different media. The last research question addresses the determinants of IC disclosures. As the board of directors is influential in dealing with external stakeholders (Pfeffer, 1972), and constitute the highest decision control system and monitoring role in a company (Fama & Jensen, 1983), this thesis focuses on the influence of the board in companies’ IC disclosure practices. Specifically, this thesis investigates the board members’ education, expertise, and gender. To drill down into the extent of IC disclosures in these three different media, this thesis explores the IC disclosure scores by employing exploratory factor analysis. The research samples were drawn from companies listed in the ASX 500. Furthermore, this thesis applies multivariate regression analysis to explore the determinants of IC disclosures. The results of this thesis contribute to the IC disclosure literature by providing evidence on the usage of Facebook in IC disclosures. As this platform’s usage is evident, this may encourage more companies to use it to communicate with stakeholders. Moreover, this thesis finds that while Australian companies use all three different media to disclose their IC information, they put a different emphasis on these distinct media. Furthermore, this thesis suggests that stakeholders need to pay attention to several forms of media for IC related information. This thesis contributes to the board diversity literature by investigating the relationship between the board of directors and the quantity of IC disclosures. Findings include that board members’ characteristics determine a company’s IC disclosures in annual report and company websites. However, this research argues that Facebook is a relatively new avenue for Australian companies to provide IC disclosures and it is being used by them to reach out to the millennial generations. Furthermore, this study also suggests that a company may pay attention to some board members’ characteristics that may be associated with a higher level of disclosures.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Dept Account,Finance & Econ
Griffith Business School
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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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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, and the level of mandatory disclosure reveals organisational commitment to these standards. The thesis uses the Oliver (1991) and Greenwood et al. (2011) institutional framework to identify factors that determine the level and variation in mandatory disclosure. The thesis sampled 100 firm-years across eight industries over three regulatory regimes. The self-constructed measure of mandatory disclosure is based on the Nigerian national accounting standards, which provide guidance for presenting financial statements prior to 2012, and on the IFRS, for first time adopters of IFRS with a financial year-end of 2012/2013. Based on Oliver’s framework, the result indicate that the level of mandatory disclosure is significantly and positively influenced by legitimacy, legal coercion, and voluntary diffusion, however, it is significantly and negatively influenced by economic efficiency, uncertainty, interconnectedness and dependence. These results suggest that Nigerian listed companies confront greater number of factors that encouraged resistance to disclosure in annual reports. Based on the Greenwood et al.’s framework the result indicate that strong regulatory regimes significantly and negatively influenced variation in the level of mandatory disclosure while organisational field, organisation structure, ownership and identities significantly and positively influenced variation. These results suggest strong regulatory regimes reduced variation in disclosure while organisation structure, ownership and identities increased variation in mandatory disclosure. The results provide alternative explanation on determinants of mandatory disclosure.

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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 are followed by Indonesian companies. Measurement rules demonstrate higher compliance than disclosure. Depreciation rules have very high compliance with inventory and fixed assets much lower. Consistently, historical cost topics are far better addressed than fair market value themes.Regression analysis demonstrates that size of firm and return on assets are statistically significant predictors of IARC. Bigger and more profitable companies have far higher compliance with accounting rules. This is consistent with prior accounting compliance studies (Nichols and Street, 2007). Of special interest are the findings that corporate governance and ownership structure do not appear to explain accounting regulatory compliance in an Indonesian context.Given the almost 40% non-compliance rate there is a clear need for the Indonesian regulatory bodies to better enforce companies’ compliance with the rules. Improved enforcement of compliance with accounting standards could decrease agency costs and increase stakeholders’ confidence in Indonesian companies.

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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 metrics, segmentation, competition, innovation and environmental and strategic aspects. The information obtained is compared to information required by investors and rating is done based on a grand total maturity. Findings Research results indicate that the use of quantitative metrics and qualitative data is very limited. The majority of companies display a lack of information pertaining to marketing. The results reflect a bi-modal tendency. Half (53%) of the companies do not provide any or poor information on their brand whereas 26% of companies supplied good and excellent information. The grand total score indicates that nearly two thirds (60%) of companies obtain a score of less than 50%, providing insufficient information. On the other hand, 27% of companies provide good and excellent information. Segmentation metrics are generally not reflected in annual reports, neither are competitors. Innovation and environmental aspects influencing market trends are covered by two thirds, however a third provides insufficient information. Other findings include that no standard reporting format exists. Information pertaining to marketing is spread throughout the annual reports. None of the companies provide a glossary of marketing definition or brand terminology. Research implications More in-depth research needs to be conducted on various industry sectors and amongst investors as to their needs. Originality/ value The paper is of value to corporate executives, marketing and communication practitioners who seek to improve communication and to convey optimal information for the investment community. The aim is to stimulate executive management to revise their relationship towards customers, the brand, marketing strategy and investors.
Graduate School of Business Leadership
MBL

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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 companies will get financial resources from banks. By taking away auditing will lead to less trust which affects the supply of financial resources. Purpose: The purpose of this thesis is to examine from banks’ perspective trust for company in relation to the annual report, and company´s possibilities of financial credit from banks. Method: This study carried out the multiple case studies to gain richer understanding on trust. The case study aims to examine a small sample of the population. This method also generates answers to how as well as what and why. The author randomly chose three banks and carried out in-depth interviews with them. Theory: Auditing is the auditor’s statement of the annual report. It requires the auditor to be independent and have integrity when making the statement. The role of the auditor is to state the reliability of the annual report. Therefore, his role is vital to the contribution of trust. Driscoll (1978) and (1988) made research on trustee and trustor’s relationship. Their research bases on the several contributions to trust and the process of remaining trust between them. Which, in this study the reliability, audited annual report is main source that contributes to trust. The vital link in this trustee (company) and trustor (bank) relationship is the audited annual report. Conclusion: The study contributes to a lack in auditing reduces creditor’s (bank) trust in the annual report. The auditor’s statement of risk is vital for creditors in making decision upon financial support to small companies. Annual reports are main sources in credit decisions making, and therefore audited annual reports increases trust.

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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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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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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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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 in the annual reports of UK listed companies before and after the introduction of the regulatory requirements. To achieve this, the thesis aims to investigate the extent of the disclosure of Strategy and Business Model, the impact of regulations and the determinants of such disclosures. The sample includes companies operating in three industry sectors: Banking; Food and Drug Retailers; and Gas, Water and Multi-utilities, over a period of 10 years, taking into consideration, the periods before and after the Corporate Governance and Companies Act requirements. To achieve the aims of the thesis, it has been necessary to adopt a pragmatic approach, which entails the use of results from a qualitative approach as inputs to a quantitative approach. Further, the study adopts a longitudinal approach and collects empirical data from annual reports and databases. This study also relies on agency and signalling theory to provide explanations on Strategy and Business Model disclosures in annual reports. The study finds that the mandatory requirement has had a statistically significant influence on the disclosure of both Strategy and Business Model. However, the practice of Business Model disclosure is not yet at the same level as Strategy. Lastly, the findings reveal that disclosure is mostly affected by market and corporate governance incentives.

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Mühlbacher, Jürgen, Tom Siebenaler i 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 to reveal whether Austrian companies disclose their strategic performance measures in their annual reports. Methodology/methods: Two observation points, 2002 and 2012, were chosen to analyse the annual reports of companies listed on the ATX. This period of time allows to observe changes as well as new trends. The annual reports have been downloaded from the companies' homepages or received via email or post. A document and content analysis, followed by a frequency analysis, has been applied to identify several non-financial measures with regard to the following BSC-derived perspectives: Customer perspective, internal business perspective and innovation and learning perspective. Scientific aim: The scientific aim of the following study is to examine the extent to which non-financial performance measures are displayed in annual reports. Findings: The analysis of the annual reports showed a tremendous increase in non-financial measures in the time period between 2002 and 2012, which solely arose from the augmented disclosure activities of the innovation and learning perspective. On the other hand, the customer and internal perspectives decreased in importance. Moreover, the top ten measures in 2002 have changed and are dominated by diversity and environmental issues in the year 2012. Conclusions: Similar findings in the literature as well as the influence of legal disclosure requirements are discussed. Possible limitations are the sole use of the Balanced Scorecard as a SPMS or the chosen time period of ten years.

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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.
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 insurance companies in the United Kingdom and Australia provide scope for the examination of the usefulness of the financial statements of life insurance companies in South Africa, by investigating the extent and adequacy of disclosure (as proxies for usefulness) by such companies in terms of local and international benchmarks.

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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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Previous studies have proven that graphs are often manipulated to feign a better and sometimes unreal image of the company to investors and other users of annual reports, who rely on graphical disclosure in their decision-making process. This paper uses hand collected data from the reports of a representative sample of 57 Brazilian companies that belong to the Bovespa Index in 2014, and presents an empirical analysis of the use and misuse of graphs in their annual reports. Results not only reveal that the usage of graphs in annual reports is very important to Brazilian companies, but also that there is evidence of measurement distortion (favorable deviations for the companies) and presentational enhancement. In addition, the study shows that the lower the corporate’s performance and governance, the higher the probability of measurement distortion. Although there is no evidence of selectivity, the study proves that companies with worse corporate governance are more likely to present this type of distortion. This paper expects to address this issue to preparers and users of annual reports in the country, and to draw attention of accounting regulatory institutions to formulate standard guidelines of graphical disclosure to avoid misleading information through graphs.
Estudos anteriores já provaram que os gráficos são frequentemente manipulados para aparentar uma imagem melhor – e muitas vezes irreal – da empresa para investidores e outros usuários dos relatórios anuais, que dependem da divulgação gráfica em seu processo de decisão. Esta investigação se baseia em dados coligidos a mão dos relatórios de uma amostra de 57 empresas pertencentes ao Índice Bovespa em 2014, e apresenta uma análise empírica do uso e abuso dos gráficos em seus relatórios anuais. Os resultados deste estudo não só revelam que o uso de gráficos em relatórios é de extrema importância para as empresas Brasileiras, mas também evidencia nos gráficos distorção de medida (divergências a favor das empresas) e a violação de princípios em sua construção. Além disso, o estudo demonstra que quanto pior o desempenho e a governança corporativa da empresa, maior a probabilidade de distorção de medida nos gráficos. Apesar de não haver evidência de seletividade, o trabalho prova que é mais provável que exista este tipo de distorção nos gráficos dos relatórios das empresas com pior governança corporativa. Este estudo pretende abordar esta questão aos preparadores e usuários brasileiros de relatórios anuais e chamar atenção das instituições reguladores contábeis para que formulem diretrizes padrões para a divulgação gráfica com o objetivo de evitar informação enganosa através de gráficos.

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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 subcategory levels. The presentational formats and locations of IC disclosures were also recorded. The results indicate that the UK firms sampled provide considerable IC information in their annual reports, mainly in text form, with popular use of numerical information, while the use of graphs and pictures for many IC elements remains low. The distribution of IC disclosures, captured in three categories, varies by the three measures of disclosure applied. IC information was found in virtually all sections of the annual report and was most concentrated in the Operating and Financial Review section. IC terms typically used in the academic literature do not feature in the sampled annual reports. The results of the statistical analyses based on the three measures of IC disclosure indicate significant associations with a number of corporate governance factors (i.e. board composition, share concentration, audit committee size and frequency of meeting, board directors' shareholding, audit committee directors' shareholding, and board directors with cross-directorships), company characteristics (i.e. firm size, profitability, and listing age), and market factors (i.e. 'hidden value', share price volatility, share turnover, and multiple listing). These findings offer support for a number of theories, such as information asymmetry, agency and signalling theory. The influence of these explanatory factors on human, structural and relational capital disclosures, based on all three disclosure measure metrics, as well as on the format of IC disclosure, was also explored. The study also finds that its IC framework is more effective than a less detailed framework used in prior studies for the purpose of examining IC disclosure practice and its determinants. The study contributes to the further advancement of the state of knowledge in relation to IC disclosure both empirically and methodologically. It provides information users, preparers, regulatory bodies and academics with a state-of-the-art understanding of IC disclosure practices in the annual report. The transparent content analysis process enables future replication and comparison of results. The rigorous measurements of IC disclosure, the greater specificity of disclosure about the location and presentational format, and the more detailed IC research framework can be usefully applied by other studies. By examining the relationship between explanatory factors and IC disclosure, it helps shareholders and other groups of information users as well as the regulatory bodies to identify factors that may encourage IC disclosure in the annual report.

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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 corporate governance related factors in explaining variation in the extent of voluntary disclosure. (iii) To investigate perceptions of persons positioned to influence voluntary disclosure in order to obtain further insights into voluntary disclosure practices of Thai listed companies. This study applies an empirical approach to investigate voluntary disclosure practices of Thai listed companies. The quantitative and qualitative methods are employed in order to provide the best understanding of the research problems. This study intends to combine the benefit from obtaining perception towards voluntary disclosure from a semi-structured interview with a quantitative data analysis derived from a self-constructed disclosure index. Results from the qualitative analysis are used to confirm the results and enhance the interpretation of the results from the quantitative analysis. The examination of the extent of voluntary disclosure in corporate annual reports reveals that even among the most actively traded stocks on the SET, there was considerable variability in the amount of information voluntarily disclosed. By using the univariate and multivariate analyses, significant variables that explain variation in voluntary disclosures are found to be company size, type of industry, and CEO/Chairman role duality. The results also suggest that variation in voluntary disclosure could be influenced particularly from differences in time periods, especially period before and after the 1997 financial crisis. Of the three specific information categories, non-financial information is most explained, while financial information is least explained by the variables specified in the model. Results on specific information disclosure tend to support those reported at the overall level. The results also support the relative applicability of disclosure theory, especially the agency theory in explaining variation in voluntary disclosure. The interview findings suggest that voluntary disclosure behaviour is more complicated than previously assumed by the quantitative study. The opinions of preparers, users and regulators help to validate and complement the interpretation of statistical findings. The interviewees reveal some areas that could influence voluntary disclosure decisions which have not been included in the quantitative study. This study contributes to the literature by providing empirical evidence on voluntary disclosure practices of Thai listed companies, as an example of the emerging capital market in economic transition. Results from statistical analysis, together with perceptions of the influential individuals interviewed, provide a better understanding of voluntary disclosure practices. The examination of voluntary disclosures at the disaggregated level, which has not been observed thoroughly in the Thai context, contributes to in-depth understanding of disclosure behaviour and helps to validate the findings of disclosure at the aggregated level.

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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 the annual reports and stand-alone reports, respectively. Also, this study found that graphs and tables are the least popular presentation format in annual reports and stand-alone reports, respectively. There are more photographs of men, rather than photographs of women, presented in these two types of reports. Based on Signalling Theory, the companies, via photograph presentations, are argued to communicate a signal of power, rationality, emotional stability, aggressiveness, self-reliance, objectivity, and vigour, which attributes are commonly associated with men. Also, there are more, rather than less, portrait photographs presented in annual reports than in stand-alone reports to convince the readers of the truthful of information that the companies are presenting. Further, the companies are found to have used photograph presentations for impression management by way of presenting more images of humans at a workplace, rather than humans not at a workplace, in photographs presented in annual reports and stand-alone reports. Impression management also was detected on the presentation of graphs, tables and texts presented in stand-alone reports. Overall, size, activity, and listing status, but not performance, have been found to influence to a certain extent, on the number of photographs, graphs and tables presented in annual reports and stand alone reports.

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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 process. The investigation conducted by the researcher included an analysis of the audit committees of twelve South African companies across three industries which were banking, mining and retail. In addition three Indian companies were also reviewed, one from each industry and a comparison conducted between the South African and Indian companies. The analysis looked at the expertise represented on the audit committee, the diversity of the audit committee, and the functioning of the audit committee. The researcher analysed the individual characteristics of the members of the audit committee including the independence, remuneration, tenure and number of directorships of the members. The outcome of this investigation suggested that the effectiveness of the audit committee is not only dependent on the composition of the audit committee but also on the structure of the audit committee meetings and other factors which could include leadership.
Mini Dissertation (MBA)--University of Pretoria, 2015.
pa2016
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted

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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 presented and discussed. The review of prior studies concludes that the area of research into the importance of annual reports for investment decisions are important and that no similar studies involving developing countries had been carried out. The accounting environment in Malaysia was presented to illustrate the regulations and statutes governing the preparation and presentation of information in company annual reports. In the discussions regarding the investment situation in Malaysia, the major characteristics of the Kuala Lumpur Stock Exchange were introduced. A two stage research methodology was adopted in the current research. The first stage involves a survey and analysis of a sample of annual reports of companies listed on the Kuala Lumpur Stock Exchange. This survey revealed instances of companies not complying with the International Accounting Standards adopted by the accounting profession in Malaysia. The second stage consists of a postal questionnaire survey of investment analysts working in institutional investing firms, merchant banks and stockbrokers regarding importance of the annual analysis. Their perceptions of the reports for investment The results of the above surveys are presented together with recommendations to reduce the weaknesses of the annual reports of Malaysian companies. Finally, related areas for further research are suggested at the end of the thesis.

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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 European results and five possible explanations in the discussion part. As the conclusion of this paper, an increased interest among Asian governments and companies during year 2000-2009 has been observed. However, there is still lack of knowledge on a general level compared with the European results. According to the five possible explanations, several possible future studies have also been recommended in the paper: 1) Comparison study under the same scope within Asia or other continents; 2) Case-study on specific interested companies; 3) On-going study on the future curve trend with the same target group.

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Bengtsson, Åsa, i 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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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 the company and the own-ers.

The purpose of this thesis is to examine if and how the Swedish code of corporate govern-ance has affected the content in annual reports in Sweden. We will evaluate and explain why listed companies have changed the information provided in their annual reports from the year 2001 prior to the codes existence, during the code’s implementation in year 2005, and after the implementation in 2006.

A deductive method created our research model, which was used as a tool to gather the empirical findings. Agency Theory, Institutional Theory and the Swedish code constitute the foundation for our evaluation of 65 companies’ annual reports from three individual years. Once our research model was created, an explorative and inductive method was used analyse and interpret the empirical findings.

Our conclusion is that corporate governance information in annual reports has increased, and the implementation of the Swedish code of corporate governance has affected the in-formation provided to the shareholders. Between 2001 and 2005 a rapid growth in infor-mation can be view, while only minor improvement can be found between 2005 and 2006. The Swedish code has been successful in its implementation as stakeholders and share-holders have received more information from the annual reports. However, we are ques-tioning the Swedish code for its extensive dimensions. Some areas of the Swedish code are provided with sufficient guidelines, while others would bring with it improved information to the shareholders by more detailed instructions. Many of the investigated companies have had their corporate governance information reviewed by an external auditor in 2005 and it is unexpected to see that this has been excluded in 2006. The examined companies provide information regarding many of the Swedish code’s rules, but we found the information re-lated to internal control, managing director and attendance at the general meeting insuffi-cient.

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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 for China. This study will enhance our understanding of a very important issue in arguably the world's most vibrant economy. The thesis has contributed the literature in a number of ways. First, this study aimed to measure the type and extent of both corporate environmental and social reporting across the Chinese environmental sensitive industries’ annual reports, which include mining, electricity supply, and chemical industries. A dichotomous method was employed and the Global Reporting Initiative third edition (G3) was selected as a benchmark. In addition, the characteristics of the companies that voluntarily disclose environmental and social information in their annual reports were to be examined under legitimacy theory. Seven hypotheses that developed seven predictor variables based on legitimacy theoretical framework with one of three industries examined each time. The variables were government ownership, management role, member of industrial association, profitability, operating leverage, company age, and firm size. Finally, results in differences across industries were to be discussed and compared. This study aimed to measure the type and extent of corporate environmental and social reporting across the Chinese mining, electricity supply, and chemical industries' annual reports, using the Global Reporting Initiative third edition (G3) as a benchmark. In addition, the characteristics of companies that voluntarily disclose environmental and social information in their annual reports were to be examined under legitimacy theory. There are seven hypotheses that developed seven predictor variables based on legitimacy theoretical framework with one of three industries examined each time. The variables were government ownership, management role, member of industrial association, profitability, operating leverage, company age, and firm size. Finally, results in differences across industries were to be discussed and compared. There were a total of 193 sample companies selected from the Shenzhen Stock Exchange database, and content analysis was applied to review and examine their annual reports in 2010. The G3 guidelines were used to indicate the extent of environmental and social performances by the sample companies. Companies’ specific characters for the predictor variables were also obtained from the Shenzhen Stock Exchange database. In order to accomplish the first aim of the study, descriptive statistics were used to determine the type and extent of environmental and social disclosures in the sample industries' 2010 annual reports. In addition, to accomplish the second aim, which is to examine the determinants of corporate environmental and social disclosure under legitimacy theory, univariate statistics and multiple regressions analysis were adopted. The comparisons across the sample industries were conducted after the regression analysis. Research findings from environmental disclosure analysis showed that although mining industry disclosed slightly more information than electricity supply industry, the extent of environmental reporting for all three industries were typically low because information disclosed was limited to several categories. It was found that Chinese mining, electricity supply, and chemical industries are more likely to disclose information regarding energy and materials, which were the most concerned aspects in the Chinese society. Environmental disclosure regression analysis indicated that most of the predictor variables from legitimacy theory are able to explain the extent of environmental reporting in the sample industries. The results indicated that member of industrial association, company age, company size and profitability were significant to the extent environmental reporting across the three sample industries. However, government ownership was found to be insignificant in the study. Results from social disclosure analysis indicated that electricity supply industries disclosed slightly more information than mining and chemical companies in their 2010 annual reports. Interestingly, all of the sample companies disclosed at least one item from the G3 social guidelines; however, the information disclosed was narrow in only a few categories, and the extent of social disclosure in the sample industries was typically low. The disclosure analysis found that Chinese mining, electricity supply, and chemical industries were more likely to disclose labour practices and decent work, and human rights information. The regression analysis showed that company size, profitability, leverage and management role have become the most significant factors, whereas member of industrial association was found to be insignificant in the sample industries. This study concludes that on the basis of legitimacy theory, the amount of environmental and social information disclosed in the Chinese mining, electricity supply, and chemical industries’ annual reports was almost the same, and the firm specific predictor variables have similar influences across industries both environmentally and socially.

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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 Exchange, content analysis was used to measure the extent of attributions in the annual reports for the year 2006. The results show that the volume of attribution statement provision is generally low and variation across rms is low. Firms also show a strong tendency to explain performance with internal rather than with external reasons. The results from regression analysis show that the volume of attribution statements and the space given to internal and external attribution statements is associated with the proportion of non-executive directors, director share ownership, audit committee size, market value, gearing, pro tability and new share issues. With respect to the relationship between the attribution statements and the cost of capital, the PEG model was employed to estimate the cost of equity capital. The ndings indicate an association between attribution statement provision and the cost of equity capital, but only for rms with low analyst following. For these rms, more extensive performance explanations and more extensive internal explanations are associated with a higher cost of equity capital. However, attribution statements are unrelated to the cost of equity capital for rms with high analyst following. The thesis makes two contributions in the area of attribution determinants. First, it measures attribution provision with a measure that has not been previously applied in the literature to measure attribution statements. Second, it provides evidence on how rm-speci c characteristics and the rm's corporate governance mechanisms in uence the extent and the type of performance explanations provided by rms. The thesis makes four contributions regarding the e ect of attribution statements on the cost of capital. First, it uses a quantitative approach to directly estimate the cost of capital e ects of attribution statements. Second, it provides evidence that the association between attribution statements and the cost of equity capital is in uenced by an interaction between attribution statements and analyst following. Third, the thesis provides the rst evidence of the relationship between attribution statements and the cost of equity capital in a UK setting. Fourth, it provides evidence that the relationship between disclosure and the cost of equity capital is complex and is in uenced by interactions between disclosure and information intermediaries.

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Thorén, Dennis, i 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 equivalent to the balance sheet for immaterial assets - where do stakeholders find information on the subject, and how do the businesses themselves value intellectual capital? Purpose: In order to understand where and how companies disclose and value their intellectual capital, this thesis has analyzed the annual reports of three leading Swedish knowledge-companies from a two year period, and interviews have been conducted with key individuals at said companies. Methodology: Both qualitative and quantitative methods were used in this study. The qualitative part consists of primary data which was gathered through a questionnaire that was collected by e-mail, and secondary data was gathered from websites and financial reports of the selected companies. Qualitative data was gathered through the questionnaires alone, and processed through Spearman’s coefficient of rank correlation. Conclusion: The chosen companies have chosen not to disclose much of their intellectual capital in their annual reports, one company even removing the subsection intellectual capital from their annual report. It was found that human capital is the most valued component on intellectual capital. We have found that the selected companies do not use any specific method to valuate their intellectual capital. Keywords: intellectual capital, knowledge-company, annual report, disclosure, Sweden

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Axelsson, Mathias, i 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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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.

Syfte: Syftet med denna studie är att finna huruvida det under de senaste 30 åren har skett en förändring, eller flera förändringar, avseende "shareholder" versus "stakeholder"-värdeorientering i svenska storföretags årsredovisningar. Vidare belyses och förklaras våra rön utifrån ett historiskt perspektiv.

Resultat: Vi upptäcker två trender i årsredovisningarna. Den första trenden uppvisar en starkare orientering mot att skapa shareholder-värde, medan den andra trenden tyder på en orientering mot att skapa stakeholder-värde. Denna förändring i värdeorientering förefaller inträffa någon gång mellan 1984 och 1990. De två trenderna och förändringen i värdeorientering kan till stor del belysas och förklaras av den historiska kontexten.

Background: It seems as not a single day goes by nowadays without there being something in the news concerning companies and their various activities, which affect society as a whole or single individuals or both. In recent years, both media and the public have debated and criticized companies for undertaking activities that negatively affect everything from single individuals to populations of entire towns and municipalities. What these debated issues and other similar events boil down to is the classical question and debate of the extent to which companies have a moral and social responsibility and whose interests companies exist to serve.

Purpose: The purpose of this study is to find out whether there has been a shift, or several shifts, in terms of shareholder versus stakeholder value orientation in annual reports of large Swedish companies during the past 30 years. Moreover, the findings are elucidated and explained from a historical perspective.

Results: We detect two trends in the annual reports. The first is a stronger orientation towards the shareholder value perspective, followed by a second trend towards the stakeholder value perspective. The shift in orientation seems to occur sometime between 1984 and 1990. The two trends and the shift can to a large extent be explained and elucidated by the historical context.

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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 identified as one industry that could lead societies in finding solutions to climate change risk. A key element of such a corporate resolve involves taking a leadership position which makes business sense for insurers. As such, this research analyses how innovative solutions to change-related problems could result in reduced exposure to climate change in line with corporate triple bottom line objectives. Based on a purposive sampling of short-term insurance companies operating in the South African market during the 2007 financial year, the study uses the companies’ annual and sustainability reports in order to critically assess evidence of climate change-related performance. The assessment is undertaken against the best practice indicators of climate change risk management, as defined by Ceres – a global researcher on climate change management in the business context. The data analysis is largely qualitative, consisting of a narrative presentation of the results and a conceptual application of the results to the triple bottom line which forms the theoretical framework of this study. The study finds that the South African short-term insurers were generally not living up to the climate change management ideals, in comparison to their multinational counterparts. For the South African short-term insurers, corporate strategic product innovation and planning was insignificant. Also negligible was board involvement, as well as CEO involvement, though in at least one case of the 4 local short-term insurance, there was evidence of extensive CEO involvement in climate change risk management. On the whole, these findings represent a lapse in corporate governance inasmuch as climate change risk management is concerned. Local short-term insurers generally performed well in the area of public disclosure, with their scores ranging from insignificant to extensive. In contrast, multinational short-term insurers’ performance with regard to climate change risk intervention ranged from insignificant tointegrated, across the five governance areas of board oversight, management execution, public disclosure, emissions accounting and strategic planning. As such, the study broadly recommends that short-term insurers in South Africa should make climate change part of their overall risk management strategies in order for them to remain competitive in an environment of increased climate change-related risk. More specifically, the research project recommends that the local insurers should proactively lead climate change mitigation measures through, for instance, investing in clean energy projects and incentivising their clients’ participation in the carbon market to prepare themselves for possible regulatory restrictions after the Copenhagen climate change conference planned for December 2009. This study also challenges insurers to help communities and as well as other businesses in their value chain to reduce their negative impacts on the world’s climate and to be more resilient against disasters which may arise from the high levels of greenhouse gases already in the atmosphere. Further, it recommends that insurers should create internal board and executive level climate change-related structures, as these will facilitate the integration of the proposed initiatives into their overall sustainability strategies. Above all, the study recommends that insurers should enhance the reporting of their climate change-related risk, opportunities and initiatives to improve their integrity.

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Johansson, Sara, i 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 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.

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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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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.
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 employment numbers. Hence appeared that smaller companies might be the most important vehicle for employment growth in the formal sector of the South African economy. It was therefore recommended that greater emphasis be placed on encouraging small business development in order to reverse the declining rates of employment in South Africa. The of ratios calculated from value added statement data in South Africa. The sample used for this purpose included all listed industrial companies which published value added statements or cash value added statements over the period 1990 to 2002. The ratio V A x 100/sales and the various components of value added as a percentage of total value added were considered in studies, it was not wholly apparent why the central location of the ratio V A x 100/sales remained stable, while the central location of the value added component ratios varied over time. The paper examines the changes which took place in the formal sector of the South African economy vis-a-vis economic growth, employment, labour productivity and from the annual financial statements of 62 industrial companies listed on the JSE Securities by companies listed on the JSE Securities Exchange. by employment growth appeared to be driven mainly by decreased rates of employment amongst it second paper expands on existing knowledge concerning the trends and characteristics VA I detail. Although these ratios were shown to have values similar to those reported in previous I third growth. remuneration and also compares these changes with projections put forward in the Growth, Employment and Redistribution (GEAR) policy. The data used in the study was gathered Exchange over the period 1994 to 2000. income differential in South Africa. It thus appeared that in reality few of the projections put forward in GEAR were achieved by the companies representing the formal sector of the South The findings of this study demonstrated that value added could be used successfully as a proxy for economic growth. Although appeared as though labour productivity had increased, the increase was panly due to an overall decrease in employment, rather than a greater than expected increase in value added. emerged that the majority of companies which decreased employment in fact contributed negatively to economic growth. The companies which decreased employment were also shown to have increased salaries on a per employee basis, which meant that these companies did not reduce their overall salary expenses substantially. By decreasing employee numbers and increasing per capita remuneration, the companies in question only acted to further increase an already wide ronnal African economy.
AFRIKAANSE OPSOMMING: Hierdie werkstuk bestaan uit drie onafhanklike artikels wat Suid-Afrikaanse ekonomiese aspekte behandel. Die bogenoemde ekonomiese temas word ondersoek deur middel van die gebruik van rekenkundige data wat verkry is uit die jaarverslae van industriële maatskappye wat op die JSE Effektebeurs genoteer is. Die eerste artikeI beskryf die patrone van indiensneming van werkers deur genoteerde industriele maatskappye in Suid-Afrika gedurende die tydperk 1996 tot 2002. Die bevindings van hierdie studie bewys dat indiensneming met 1,26% per jaar gedaal het. Hierdie negatiewe neiging in indiensneming is grootliks veroorsaak deur 'n vermindering in die aantal werknemers in kleiner maatskappye toegeneem. Dit blyk dus asof kleiner maatskappye 'n belangrike roI kan speel om te verseker dat indiensneming in Suid-Afrika styg. Daar word op die ontwikkeling van kleiner besighede geplaas moet stuit. Die tweede artikel bou voort op die bestaande kennis oor kenmerke en neigings in toegevoegde waarde staat-verhoudings in Suid-Afrika. Die steekproef wat in hierdie geval bestudeer is, sluit alle genoteerde industriele maatskappye wat oor die tydperk 1990 tot 2002 toegevoegde waarde state in hul jaarverslae gepubliseer het. in. Die verhouding van TW x 100/verkope, asook die verhoudings van die verskillende komponente van toegevoegde waarde as 'n persentasie van die totale toegevoegde waarde, is ondersoek. Daar is bevind dat die waardes van die verhoudings ooreenstem met waardes in vroeëre onderdoeke. Dit was egter nie heeltemal duidelik waarom die sentrale plasing van die verhouding TW x 100/verkope bestendig gebly het, terwyl die sentrale plasing van die toegevoegde waarde komponentverhoudings nie. Die derde artikel ondersoek die veranderinge wat plaasgevind het in die Suid-Afrikaanse ekonomiese groei, indiensneming, arbeidsproduktiwiteit en vergoeding en vergelyk dit met die verandering wat in die Groei, werkskepping en herverdeling (GEAR) dokument voorspel is. Die data wat in hierdie studie gebruik is, is afkomstig van die jaarverslae van 62 industriële maatskappye wat vanaf 1994 to 2000 op die JSE Effectebeurs genoteer was. Die resultate van hierdie studie het gewys dat die verbetering in arbeidsproduktiwiteit deels as gevolg van 'n afname in indiensneming, eerder as 'n bo-gemiddelde toename in toegevoegde waarde, plaasgevind het. Daar is bevind dat die maatskappye wat indiensneming verminder het, 'n negatiewe bydrae gemaak het tot die ekonomie. Verder het hierdie maatskappye ook vergoeding per werknemer verhoog wat beteken dat hulle nie in geheel bespaar het op indiensnemingskoste nie. Die maatskappye wat hulle werknemers verminder en hulle salarisse per werknemer verhoog het, het net verder bygedra tot die groeiende inkomste differensiaal in Suid-Afrika. Dit blyk dus dat min van die beramings wat in GEAR uitgelê was deur maatskappye verteenwoordigend van die formele sektor van die Suid-Afrikaanse ekonomie, in hierdie studie bereik is.

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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.
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 companies selected. In addition, the effect of the incorrect number of shares reported in the annual report was compared to the net asset value and/or tangible net asset value ratio, to the extent that the information was available. For the purposes of this empirical study, the mining, most of the financials, development capital and alternative exchange sectors were excluded.

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Pärlefalk, Felicia, i 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 undersöka vilka faktorer som kan förklara den frivilliga redovisningen i svenska onoterade företag. Studien har en kvantitativ metod som utgår från en deduktiv ansats. Data har samlats in från årsredovisningar, som sedan analyserats mot företagsekonomiska teorier och tidigare forskning. Företags frivilliga redovisning utgör studiens beroende variabel och de oberoende variablerna är företags storlek, lönsamhet, skuldsättningsgrad och bransch. Studiens resultat visar att storlek är den faktor som har störst påverkan på den frivilliga redovisningen vilket förhåller sig till tidigare forskning på noterade företag. Resultatet visar att det finns ett positivt signifikant samband mellan den frivilliga redovisningen och ett företags storlek. Det finns även ett signifikant samband mellan den frivilliga redovisningen och ett företags skuldsättningsgrad, i motsats till studiens förväntningar visar dock resultatet att det sambandet är negativt. Studiens resultat visar slutligen att ett företags branschtillhörighet påverkar den frivilliga redovisningen, det finns skillnader i den frivilliga redovisningen som presenteras i årsredovisningen för olika branscher. Tidigare forskning som behandlar den frivillig redovisningen är som tidigare nämnts huvudsakligen baserad på noterade företag. Denna studie bidrar därav med ett nytt perspektiv inom området då den är utförd på onoterade företag för att undersöka förklarande faktorer.
Titel: Voluntary disclosure in swedish unlisted companies. Level: Bachelor thesis in Business administration. Authors: Felicia Pärlefalk och Johan Wängermark. Supervisor: Fredrik Hartwig. Date: June 2020. The voluntary disclosure has received increased attention and research on factors that can explain corporate voluntary disclosure has been carried out to a considerable extent. Most of the previous research is based on market-listed companies, studies based on unlisted companies have been conducted to a more limited extent. The aim of this study is for that reason to examine which factors can explain the voluntary disclosure in swedish unlisted companies. This study has a quantitative method based on a deductive approach. Data has been collected from annual reports, which are then analyst against business economic theories and previous research. Corporate voluntary disclosure is the study ́s dependent variable and the independent variables are firm size, profitability, debt ratio and industry. The study's results show that firm size is the factor that has the largest impact on the voluntary disclosure related to previous research on listed companies. The results show that there is a positive significant relationship between the voluntary disclosure and the size of a company. There is also a significant relationship between the voluntary disclosure and debt ratio, contrary to the study ́s expectations, the results show that there is a negative relationship. The study’s results also show that industry affiliation have an impact on the voluntary disclosure, there is differences in the voluntary disclosure that is presented for various industries. Previous research on voluntary disclosure is, as previously mentioned, mainly based on listed companies. This study can therefore contribute with a new perspective where it is based on unlisted companies to examine explanatory factors.

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Malki, Ibrahim, i 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 content analysis of the disclosed pictures, drawings and symbols in the annual reports and websites of the companies listed on the Swedish Stock Exchange (Nasdaq Stockholm). The data collected was then statistically analysed through a two-step cluster analysis. The empirical results show a preference for companies to use pictures in disclosing demographic attributes and diversity rather than symbols and drawings. Moreover, companies were found to prefer using their annual reports in disclosing the demographic diversity than their websites. Furthermore and regarding the companies’ behaviour in disclosing demographic diversity; large companies, belonging to high sensitive industries, were found to disclose higher levels of demographic diversity in their disclosure means, than the other small ones belonging to less sensitive industries. The results also show that companies belonging to different industries tend to mostly follow a convergent behaviour in accounting for diversity. Thus, it has been concluded that; the companies’ size seems to play a significant role in diverging and converging the companies’ behaviour in accounting for the demographic diversity in their disclosure means, while industry was not found to play a significantly salient role in that.

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Andersson, Rebecca, i 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 därför att få kunskap om vilka företagsspecifika egenskaper hos svenska börsnoterade företag som påverkar nivån av frivillig redovisning samt hur förändringar mellan åren påverkar detta. Tidigare forskning och företagsekonomiska teorier ligger till grund för utvecklade hypoteser kring egenskapernas påverkan. En longitudinell studie har genomförts på 21 företag som valdes ut genom ett stratifierat slumpmässigt urval. Datainsamling för studiens beroende variabel frivillig redovisning genomfördes med hjälp av ett index där företags årsredovisningar från år 2016-2020 granskades. Nivån på den frivilliga redovisningen analyserades sedan mot studiens oberoende variabler storlek, ålder, lönsamhet, skuldsättning och likviditet. En multipel regressionsanalys genomfördes och visade på de förväntade sambanden mellan nivån av frivillig redovisning och företagens storlek, ålder och lönsamhet. Resultatet visade på ett signifikant positivt samband för dessa egenskaper. Dock kunde inte något signifikant samband påvisas för egenskaperna skuldsättning och likviditet. En linjär regressionsanalys genomfördes även på förändringarna i lönsamhet mellan åren samt sambandet till frivillig redovisning. Även denna analys stämde överens med förväntningarna om att förändringar i lönsamhet inte påverkar nivån av frivillig redovisning.
Annual reports have gone from being a way for companies to report their financial position for stockholders, to being adapted for all stakeholders. All the information that stakeholders demand the companies are not obliged by law to publish, which leads companies to disclose some information voluntarily. The extent of this information differs between companies. Previous studies have investigated the relationship between different firm characteristics and the level of voluntary disclosure, which has resulted in varying results. The aim of the study is therefore to attain knowledge regarding which firm specific characteristics in Swedish listed companies that affect the level of voluntary disclosure and also how change between years affects this. Previous studies and business economics theories is the basis for the developed hypotheses regarding the impact of the characteristics. A longitudinal study was implemented on 21 companies that were chosen through a stratified random sampling. The data collection for the dependent variable of the study, voluntary disclosure, was done with the help of an index where the companies’ annual reports from 2016-2020 were examined. The level of the voluntary disclosure was then analyzed against the independent variables of the study, the companies’ size, age, profitability, debt ratio and liquidity. A multiple regression analysis was performed and resulted in the expected relationships between the level of voluntary disclosure and the companies’ size, age and profitability. The results showed a significant positive relationship for these characteristics. Any significant relationship could not be shown for the characteristics debt ratio and liquidity. A linear regression analysis was performed on the change in profitability between years and its relationships to the voluntary disclosure. This analysis was also in line with the expectations that changes in profitability does not affect the level of voluntary disclosure.

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Hansson, Emil, i 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 mellan lead time och företagets bokslutsmånad var positivt och signifikant. Företagens val att ha revisor visade sig även det ha ett positivt signifikant samband med lead time, vilket innebär att företag med revisor kommer att lämna in sin årsredovisning senare än företag utan revisor. Det finns däremot inget som tyder på att ha en revisor eller inte påverkar huruvida företag lämnar i tid eller inte. Bidrag: Studien har bidragit till forskningsområdet kring aktualitet dels genom att utföra studien i Sverige och dels genom att studera onoterade företag. Detta har medfört att en variabel som inte tidigare har studerats, företagets val att ha revisor eller inte, har kunnat inkluderas. Studien bidrar även till de senaste årens debatt kring tidsgränsen för hur sent årsredovisningar ska få lämnas in. Förslag till vidare forskning: Ett förslag till vidare forskning är att studera om årsredovisningars aktualitet förändrades i och med avskaffandet av revisionsplikten. Det hade även varit intressant att utföra en liknande studie med longitudinell design där flera år undersöks för att kunna fastställa orsaksriktningen mellan variablerna.
Aim: “The aim of this study is to examine what explains Swedish unlisted companies’ tendency to file their annual reports in an early or late period”. Method: In this quantitative study secondary data is obtained from the database Retriever. To achieve the aim of this study multivariate regression analyses are used with lead time and in time/late as the dependent variables and profitability, age, size, audit, leverage, fiscal year-end and sector as independent variables. Results and Conclusions: The results show a negative relationship between lead time and profitability. The relationship between lead time and company fiscal year-end was positive and significant. If a company have chosen to have an auditor is shown to have a positive significant relationship with lead time, this mean that companies with an auditor will file their annual reports later than companies without an auditor. There is on the other hand no indications that having an auditor or not will affect whether the company file on time or not. Contributions: This study has contributed to the field of research of timeliness partly by performing the study in Sweden and partly by studying unlisted companies. This resulted in the inclusion of a variable that takes into account if the company has an auditor or not, which has not been studied before. The study also contributes to previous years debate about the time allowed for companies to file their annual reports. Suggestions for future research: A suggestion for future research is to study if the timeliness of annual reports changed as a result of the abolition of the audit obligation. It would also be interesting to conduct a similar study with a longitudinal design where more than one year is reviewed so that the causal direction of the variables can be determined.

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Ampuero, Mellado Carolina, i 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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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.

The purpose was to investigate if we could find a relation between CEO compensation and company performances by using variables which we considered significant for this study. These variables are collected from each company's annual reports and which we have chosen to focus on the two past years 2007 and 2008, as it is the most recent data. For the principle of our thesis a combination of qualitative and quantitative methods was applied, to best suite the purpose. When finding a sustainable and significant result, regressions of different variables from the annual reports were drawn and the outcomes of these were interpreted and analyzed. Our findings show that turnover is the only variable which indicated any significant p-value in the regressions drawn. Of all regressions three show significance and all arerelated to turnover. Given these results we can conclude that the other variables are not related to the CEO compensation in this case study.

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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
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 consistiu na análise dos respectivos relatórios anuais para o período temporal em estudo, procedendo-se posteriormente ao seu adequado tratamento estatístico. Os resultados encontrados apresentam evidências de que com o passar dos anos a divulgação da informação nas empresas portuguesas, vem assumindo importância significativa.
The information disclosed in the management report is important raw material for the evaluation of company performance. In this vein, our dissertation aims to study the evolution of the disclosure of information in the management report in Portugal in the last three decades of the century XX. To achieve the objective proposed, we analyzed the annual reports of 30 non-financial companies for the years 1973, 1988 and 2003. The collection of data technique used was the analysis of annual reports for the time period under study, proceeding later to their appropriate statistical analysis. The results provide evidence that over the years the disclosure of the information in Portuguese companies, has taken a significant importance.

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Sadik, Bala, i 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 bolag som har unik taktik. Flera av de utvalda byggföretagen har även antalet mål uppsatta som sträcker sig längre fram än år 2030; vilket delvis beror på regeringens klimatlag för att uppnå ett klimatneutralt Sverige år 2045. I denna studie har fyra mål från Agenda 2030 blivit utvalda för granskning; sedan har byggföretagens hållbarhetsredovisningar undersökts i syfte att utläsa företagens ställningstaganden i förhållande till målen. Teorin om svag och stark hållbarhet tillämpad i en organisation har applicerats på respektive byggföretags hållbarhet vilket resulterade i ett tydligt mönster. Resultaten pekar mot att styrkan av hållbarhet i ett företag beror på dess omsättning, vilket var relativt klart eftersom hållbarhetsredovisningarna hos de företag som hade större omsättning var mer omfattande samtidigt som målsättningen var mer preciserad och antalet hållbarhetsprojekt högre. Härvid bör nämnas att signaleringsteorin till viss del motsäger antagandet om att hållbarhetsstyrkan av ett företag är beroende på dess omsättning. Signaleringsteorin menar att företag kan öka sitt värde och popularitet via frivillig redovisning samt betoning och upplyftning av de ’finare’ delarna ur verksamheten. Framtida studier kan finna denna studie som hjälpsam för bedrivandet av forskning inom samma fält. Ytterligare fördjupande rapporter inom samma område kan framtas med denna studie som grund, vilket möjligtvis kan ljusna förutsättningarna av djupdykande hållbarhetsresearch av alla typer av företag, bygg- eller inte. Hållbarhetsarbete är ett relevant ämne i världen just nu, varför ytterligare studier av denna karaktär fordras i syfte att uppnå en bättre förståelse för hållbarhetskonceptet och utvecklingen av effektiva strategier för en ännu mer hållbar värld
This thesis deals with the sustainability programmes and goals of Sweden's 10 largest constructioncompanies as well as their position on Agenda 2030. The fact that the concept of sustainability canbe perceived and defined in different ways around the world has created a certain ambiguity aroundthe notion. The largest construction companies in Sweden present sustainability reports that accountfor successful sustainability projects as well as future planning. The work of construction companiesin achieving the goals of Agenda 2030 is much the same, with the difference of some companieshaving unique approaches to achieving them. Several of the selected construction companies in thisthesis also have a number of goals set up that extend beyond the scope of 2030, partly because of theSwedish government's climate legislation for creating a climate-neutral Sweden by 2045.In this study, four goals from Agenda 2030 have been selected for analysis within the frame of thechosen construction companies' sustainability reports. The reports have been analyzed in order todecipher the companies’ different positions in regard to the chosen goals. The theory of weak andstrong sustainability applied in an organization has been applied to the sustainability of eachconstruction company, which produced a clear pattern as a result. The degree of strength within thesustainability efforts depends on the individual company’s turnover. This was relatively clear sincethe sustainability reports of the companies with a higher turnover were more comprehensive,contained more clearly presented progress, all while the number of Agenda 2030-goals was greater.Herein must be noted that the Signal Theory contradicts, to some extent, the assumption that thestrength of a company's sustainability is dependent on turnover, since companies can increase theirvalue and popularity through voluntary accounting and emphasize and highlight the ‘finer’ parts ofthe business.Future studies can find this study helpful in carrying out research within the same field. Even morein-depth investigational reports can be done using this study as a foundation, which could possiblybrighten prospects for deep-digging sustainability research into any type of company, constructionor non-construction. Sustainable work is a relevant topic in the world right now, which is whyfurther studies of this character will be needed in order to achieve a better understanding of thesustainability concept and development of effective strategies to make the world even moresustainable.

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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, i 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 årsredovisning är det av vikt att undersöka framvagnen. Läsbarheten av den berättande informationen har visats påverka icke-professionella investerare i en bedömnings- och beslutssituation, varför det är intressant att undersöka hur framvagnens läsbarhet påverkar investeringsbeslutet. Syfte: Syftet är att förstå hur framvagnen används som kommunikationskanal och förklara hur interaktionen mellan framvagnens läsbarhet och nivån på de finansiella nyheterna, positiva respektive negativa, påverkar icke-professionella investerares investeringsbeslut. Metod: Studien utgår från både en kvalitativ och en kvantitativ ansats. För att förstå hur framvagnen används som kommunikationskanal har vi genomfört semistrukturerade intervjuer, med en projektledare för årsredovisningen och två användare av framvagnen för få att deras syn på sambandet mellan framvagnen och de resterande delarna av årsredovisningen samt vikten av läsbarheten av och tilliten till framvagnen. Vi genomförde ett experiment på tredjeårsstudenter på civilekonomprogrammet vid Linköpings universitet där vi undersökte hur interaktionen mellan framvagnens läsbarhet och nivån på de finansiella nyheterna, positiva respektive negativa, påverkar icke-professionella investerares investeringsbeslut. Slutsats: Vi fann att framvagnen används för att kommunicera en berättelse om företaget men även för att sätta de finansiella rapporterna i ett tydligare sammanhang, vilket ska ge investeraren en känsla för varför den ska investera i företaget. En högre läsbarhet av framvagnen underlättar kommunikationen mellan företaget och dess investerare då samtliga investerare förstår informationen samtidigt som det undermedvetet ökar tilliten till informationen. Experimentet indikerade att läsbarheten i kombination med nivån på de finansiella nyheterna har en viss påverkan på icke-professionella investerares sannolikhet att investera och tillit till informationen. En framvagn med en högre läsbarhet som innehåller positiva finansiella nyheter torde öka icke-professionella investerares sannolikhet att investera i företaget. När framvagnen har en högre läsbarhet har de icke-professionella investerarna en större tillit till de positiva finansiella nyheterna. Har framvagnen däremot en lägre läsbarhet har de icke-professionella investerarna en större tillit till de negativa finansiella nyheterna.
Background & Problem: Today, companies devote significant space in their annual reports to narrative information, which provide investors with a complete picture of the company and its operations. The narrative information enhances the documents’ decision usefulness. Investors consider the contextual information valuable even though it is lacking timeliness and objectivity. One problem with the narrative information is that companies can present their achievements and prospect in a favourable way. Because the-state-of-the-company report consists of narrative information and is a significant part of the annual report it is of importance to explore. The readability of the narrative information has been shown to influence non-professional investors’ investment decision, therefore it is of interest to explore how the readability of the-state-of-the-company report influences the investment decision. Aim: The aim is to understand how the-state-of-the-company report is used as a communication channel and to explain how the interaction between the readability of the state-of-the-company report and the level of financial news, positive or negative, influence investors’ decisions. Method: The study is based on both a qualitative and a quantitative method. We conducted semi-structured interviews to understand how the-state-of-the-company report is used as communication channel. Interviews were conducted with a project manager for the annual report and two users of the state-of-the-company report. The purpose with the interviews were to get their view of the relationship between the state-of-the-company report and the financial reporting part of the annual report, as well as the importance of the readability of and reliance on the state-of-the-company report. We have conducted an experiment on third grade business students at Linköping University to explain how the interaction between the readability of the state-of-the-company report and the level of financial news, positive or negative, influence non-professional investors’ investment decisions. Conclusion: We found that the state-of-the-company report is used to communicate a story about the company, but also to contextualize the numbers, which gives the investor a sense of why they should invest in the company. A higher readability of the-state-of-the-company report enhances the communication between the company and its investors, since all investors can comprehend the information at the same time as it subconsciously increases their reliance on the information. The experiment indicated that the readability, in combination with the level of financial news (positive or negative), has some influence on non-professional investors’ likelihood to invest and their reliance on the information. A state-of-the-company report with a higher readability consisting positive financial new should increase non-professional investors’ likelihood to invest. When the state-of-the-company report has higher readability, non-professional investors have a greater reliance on the positive financial news. If the state-of-the-company report instead has lower readability, non-professional investors have a greater reliance on the negative financial news. The readability has not the same influence on professional investors because they have a more critical perspective on the state-of-the-company report.

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Yang, Lilia, i 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 method to provide the theoretical framework and apply a case study to conduct the empirical data of the company IKEA. Since (Harte et al., 1991) pointed out that annual reports are an important source of environmental information. The database is in form of annual reports from the year 2010 till 2018 that were provided by the company IKEA itself. Through the pattern matching method the numbers over the years are compared and discussed due to their development. Furthermore, the areas “production” and “supplier” are selected from the supply chain management and also included in the analyzes section, since both, the development of other organizational relationships in the supply chain and the environmental corporation can become an integral part of the company (Seuring & Müller, 2008). Through diagrams in the empirical chapter this work will provide a comparison between the different factors in the mentioned areas of the supply chain management and discuss the actual development and partly improvements of the factor’s “energy”, “waste”, “production” etc. and the promises and goals from the IKEA’s side.

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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
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 entre as variáveis dimensão e risco e o nível de divulgação de informação sobre o risco efectuado nos relatórios e contas destas empresas. Para tal, pretende-se replicar o estudo elaborado por Linsley e Shrives (2006) intitulado “Examining risk reporting in UK public companies”, aplicado às empresas do Reino Unido cotadas no FTSE 100 a 1 de Janeiro de 2001. Assim, recorrendo ao método da análise de conteúdo, verifica-se que, entre as empresas analisadas, as que divulgam mais informação sobre o risco são as portuguesas. Constata-se, ainda, que qualquer das empresas, apresenta um maior nível de divulgações de informação sobre o risco financeiro do que sobre o risco não-financeiro e que não parece existir relação entre a dimensão ou o risco e o nível de divulgação de informação sobre o risco.
Risk management is an activity recognized as essential, especially in contexts of great uncertainty such as the one in which we currently live. However, the effectiveness in carrying out this activity depends, among other things, on the availability of information. The aim of this study is to analyse information risk disclosure in the annual accounts of four companies inserted in the food retail sector, two from Portugal and two from Spain, during the period from 2008 to 2010. We intend to verify whether there is a relationship between size and risk variables and the level of information risk disclosure made in the annual accounts of these companies. To this end, we try to replicate Shrives and Linsley (2006) study entitled "Examining risk reporting in UK public companies," applied to UK companies listed on the FTSE 100 on the 1st of January 2001. Thus, concerning information risk disclosure and using the method of content analysis, it appears that among the companies analyzed, the Portuguese disclose the most. It, also, appears that all the companies show a greater level of disclosure of financial risk information than about non-financial risk and that there seems to be no relation between the size or risk level and information risk disclosure.

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41

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
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 entities in the skills development landscape. The consequences of the lack of participation are investigated and the study concludes that the SETAs ability to effectively research its sector skills, as well as the SETAs ability to provide effective skills planning in support of the national agenda, are both negatively affected by current levels of poor participation. The research was conducted on small fishing companies registered with the Transport Education and Training Authority (TETA), in order to determine the reasons for low participation in the government mandatory grant scheme. The research is survey based across participating small companies and non-participating small companies.

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42

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 FIDs, there is a statistically significant increase in disclosures over the four year period with the greatest percentage increase occurring on transition to IFRS. Under IFRS, direct comparability with firms internationally can be made. Although the financial instrument disclosure requirements are the same pre- and post- IFRS adoption, the introduction of a new form of regulation makes a difference to managements’ financial reporting disclosure incentives. Total financial instrument disclosures, as measured by FIDI, increased from 34% in Yr 1 (year ending 31 December 2002 or year ending 30 June 2003) to 52% in Yr 4 (year ending 31 December 2005 or 30 June 2006), the latter representing the first full year annual reporting period under IFRS. Similar trends are observed for mandatory financial instrument disclosures (comprising 57 items) and discretionary financial instrument disclosures (comprising 63 items).The results of the main model regression analysis demonstrate that the independent variables of corporate governance, capital management, overseas listing and income tax characteristics of firms are factors which are variably significantly associated with FID patterns for panel data. Statistically significant associations are achieved for pooled regression results. Control variables comprising firm size, leverage, top 20 shareholder concentration, sub-industry and return on assets are statistically significant predictor variables of financial instrument disclosures. In contrast, overseas stock exchange listing of firms and additional income tax characteristics that are related to financial reporting transparency are found to be significantly negatively associated with FID patterns.Discrete items that comprise FIDI are individually statistically significantly associated with the independent and control variables. Similarly, discrete items that comprise the independent variable scores are individually statistically significant predictor variables of financial instrument disclosures. This thesis contributes to an understanding of the extent, trends and rationale behind resource firms’ financial instrument disclosure practices in Australia. Further, this thesis examines the association of financial instrument disclosures with corporate governance, capital management, overseas listing and income tax characteristics of firms leading up to and immediately following IFRS adoption in Australia.

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43

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
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 ficheiro eletrónico. Os resultados mostram uma associação positiva e significativa entre a intensidade dos accruals discricionários e o tamanho do ficheiro eletrónico do relatório anual, ou seja, argumenta-se que os preparadores da informação procuram ofuscar as escolhas contabilísticas discricionárias tornando os relatórios anuais mais complexos. Mostra-se, ainda, que a prática de ofuscação é significativa quando praticada pelas Pequenas e Médias Empresas, embora as Grandes Empresas também apresentem tendência para tornar os seus relatórios anuais mais complexos à medida que gerem os resultados com maior intensidade.
This research attempts to explore the relationship between Earnings Management and Impression Management. The study was conducted in the context of European Union listed companies, between 2012 and 2018, using a sample of 2.953 firms. Earnings Management is measured by discretionary accruals estimated using the Jones model (1991) modified by Dechow et al. (1995) and Kothari et al. (2005), and Impression Management is measured by annual report electronic file size as proxy for annual report readability. The results show a positive and significant relationship between the level of discretionary accruals and the annual report electronic file size meaning that information preparers attempt to obfuscate their own discretionary accounting choices making annual report readability more complex. Yet, this study shows that the obfuscation practice is significant when carried out by Small and Medium Enterprises, although Big Enterprises also tend to make their annual report readability more complex as the level of earnings management gets higher.
info:eu-repo/semantics/publishedVersion

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44

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 as annual reports. From this corpus material, an assessment is made of whether UK managers' perceptions about corporate value generation changed over the period covering the worldwide financial crisis, with respect to their relative favouring of shareholders and stakeholders. The corpus of narrative material used is visualized as a conceptual space in which a conversation reflecting perceptual bias to the generation of corporate value occurs. To explore such corpuses, in order to compare narratives at points either side of the 2008 Crash, a new methodology was devised called narrative staining. Hence, a detection and visual mapping over the period was made possible of managers' changing perceptions concerning primacy (shareholder or stakeholder orientation) with its mediation by termism (a short or long-term bias). Termism is also originally conceived as part of a larger temporal category, which includes a sense of urgency to act (urgent versus non-urgent) that is similarly examined. The investigation reveals that over time perceptual change about value creation happened, though in unanticipated ways. Companies pre-Crash were often short-term stakeholder oriented then moved post-Crash to a long-term shareholder orientation. A focus for this study was the corporate domain, consisting of a selection of FT250 companies. However, managerial perceptions about corporate value creation are influenced not simply by the conversation of the corporate domain but rather by a multi-actor conversation taking place throughout the business environment. To comprehend this effect, the research mines further corpuses that comprise the UK's regulatory domain (hard and soft law), the press (Financial Times and other newspapers), and relevant peripheral stakeholder organizations (including the Confederation of British Industry, the Institute of Directors, and the Trades Union Congress). These organizations demonstrated more complex, unforeseen, perceptual effects as the financial crisis proceeded with many aligning according to their political or business agenda, which also impacted any sense of urgency to act they had. There appears to be no previous attempt at an extensive and multivariate analysis of this nature. And the findings challenge prevalent characterizations of shareholder and stakeholder behaviour. Moreover, the research shows that utilizing a wide set of stakeholder corpuses acts a viable proxy for broader financial perspectives amongst UK organizations. The technique of narrative staining therefore provides insights, hitherto inaccessible, for assessing and consolidating large-scale perceptual bias regarding value creation across the economy. The technique also has significant potential for other applications.

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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 situation.

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47

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 sheet and CFS. Analysis was conducted with the help of statements like P&L account, Balance sheet, and Cash flow statement and MD&A taken from Company’s Annual Report. Report focuses on Income based Valuation and Market Based based Valuation only. Only 3 years data was projected as the market is too volatile and projection for long term is not advisable. Learning: During the analysis, researcher learnt how to analyze the financial statements of the company and get useful insights, how to find out the intrinsic value of the firm and provide recommendation of company’ share whether to buy, hold or sell the company’s share.

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Wang, Hua-Peng, i 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
國立臺灣大學
會計學研究所
93
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 taxonomies by XBRL International and the relevant taxonomy studies in Taiwan are mostly about financial statement information. However, to fully interpret a company’s business results, non-financial statement information should be as important as information within financial statements. The study builds an XBRL taxonomy for insiders’ information in public company’s annual report as a starting point for the development of non-financial information taxonomies thereafter. The taxonomy is built according to relevant articles and attached tables of Criteria Governing Information to be Published in Annual Reports of Public Companies and is specification 2.1 compliant. The study also creates instance documents based on the insiders’ information of a dummy company to demonstrate the feasibility of reporting such information with XBRL. Furthermore, we use MSXML 4.0 and Visual Basic to design a program which can generate HTML table outputs according to contents within instance documents. The program can also perform analyses toward instance documents to show the efficiency and convenience brought by XBRL.

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50

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 graphical disclosure, and advises preparers and users of annual reports to be aware of misleading graphs.

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Rozprawy doktorskie na temat „COMPANY'S ANNUAL REPORT”

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