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Bakom belönade bolag: Företagsspecifika förklaringar till frivillig information i publika företags årsredovisningar
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2003 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Firm-specific Determinants of Voluntary Disclosure in the Annual Reports of Listed Swedish Companies (English)
Abstract [en]

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group.

Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

Procedure: With statistical methods we have tested hypotheses on relations between company-specific factors and the extent of voluntary information in the annual reports.

Results: It is significant that profitability, industry type and quotation status have relations with the extent of voluntary information inquired by small shareholders and investors. No relations have been found between the extent of voluntary disclosure and company-size, ownership dispersion, investments in tangible assets or share issues.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2003. , 146 p.
Series
Master Thesis in Business Administration (Magisteruppsats från Internationella ekonomprogrammet), 2003:20
Keyword [en]
Business and economics, disclosure, financial accounting, annual report
Keyword [sv]
Ekonomi
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-1553OAI: oai:DiVA.org:liu-1553DiVA: diva2:18877
Uppsok
samhälle/juridik
Available from: 2003-01-23 Created: 2003-01-23

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf