Riskredovisning omkring ekonomisk turbulens: Longitudinell studie av tre bolag inom skogs- och tillverkningsindustrin
Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
There is bigger requirement on listed companies to present an extensive amount of information in their annual reports. A part of this report treats companies’ risks that over the recent years have gained due to its importance for both companies and users of the annual reports. The purpose of the study aims to create an understanding about how listed companies by external accounting can reduce asymmetrical information and increase legitimacy in around economic turbulence. In order to address the purpose a longitudinal case study on Swedish forest- and manufacturing companies was implemented between the years 2006-2012. An operator approach was adopted and the companies’ annual reports were analyzed through a discourse- and content analysis. Signaling about risk have been identified and then examined from the character.The study indicates an increased transparency of voluntary information in listed companies annual reports around turbulence. Narratively it is illustrated that there is causal connections between risk and the current external business environment. This is accounted for in a clearer way in the annual reports during crisis. Listed companies are therefore signaling more extensively around turbulence to decrease information asymmetry for the users and increase legitimacy for their own operations.
Place, publisher, year, edition, pages
2014. , 58 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik, Redovisning av information, redovisning av risk, transparens, information, legitimitetsteorin, agentteorin, signalering, årsredovisningar, kriser
IdentifiersURN: urn:nbn:se:ltu:diva-56737Local ID: d7dd8649-3905-48d3-a0e8-0128a082e097OAI: oai:DiVA.org:ltu-56737DiVA: diva2:1030124
Subject / course
Student thesis, at least 30 credits
Business and Economics, master's level
Validerat; 20141023 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved