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Frivillig rapportering av makroekonomiska osäkerheter: En kvantitativ studie av svenska börsnoterade bolag
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2024 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Discussing macroeconomic uncertainties has become increasingly common as businesses become more globalized and affected by events around the world. In recent years alone, companies have been affected by the corona pandemic, the war between Russia and Ukraine and record high electricity prices. Many previous researchers have researched the voluntary reporting part in annual reports, and some researchers have chosen to delve deeper into the reporting of risks and uncertainties that are part of the voluntary reporting. For this study, the focus will be on the macroeconomic uncertainties in the voluntary reporting. The purpose of this study is to investigate which factors can explain macroeconomic risks and uncertainties in Swedish listed companies. The study is based on a quantitative method with a deductive approach where data has been collected from listed companies' quarterly reports. These have then been analysed with the help of an analysis tool and obtained data on how many times each company reports on macroeconomic uncertainties in its quarterly reports. The reporting of macroeconomic uncertainties is the dependent variable of this study, and the independent variables are company ownership structure, size, profitability, leverage and time. The results of the study show that the size and time are the factors that have a significant positive relationship with the phenomenon of the study. Previous research reports on the voluntary reporting and risks and uncertainties in the voluntary reporting, where all studies are based on the companies' annual reports. This study therefore contributes a new perspective within voluntary reporting and studies macroeconomic uncertainty in listed companies' quarterly reports.

Place, publisher, year, edition, pages
2024.
Keywords [sv]
makroekonomisk osäkerhet, frivillig rapportering, kvartalsrapport, agentteorin, signaleringsteorin
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-45304OAI: oai:DiVA.org:hig-45304DiVA, id: diva2:1887433
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2024-08-09 Created: 2024-08-07 Last updated: 2024-08-09Bibliographically approved

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9127a95f1a009eb8615055ea1e210d054f0e0f2429246b6e21b78bb54435a67152ab2110a2799e42a69308578be2b2a897ba789b0f53aa6012376f9af591a859
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • 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