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Risk och osäkerhetsfaktorer i årsredovisningen
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.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Titel: Risk och osäkerhetsfaktorer i årsredovisningen

 

Nivå: C-uppsats i ämnet företagsekonomi

 

Författare: Ann Forsström och Mikael Örtenvik

 

Handledare: Fredrik Hartwig

 

Datum: 2012 – April

 

Syfte: Syftet med vår studie är att undersöka den frivilliga rapporteringen av risk och osäkerhetsfaktorer i årsredovisningar.

 

Metod: Vi har använt en abduktiv ansats och genomfört en kvalitativ såväl som kvantitativ innehållsanalys av utvalda bolags årsredovisningar. Vi prövar 5 olika hypotester genom multipel regessionsanalys. Vår insamlade data redovisas både i tabell- och textform.

 

Resultat & slutsats: Undersökningen visar att det finns en signifikans i hypotes 5: det finns ett samband mellan ett bolags skuldsättningsgrad och antalet redovisade risker och osäkerheter.  Övriga hypoteser har ingen signifikans och förkastas därmed. Vid genomgången av undersökningsbolagens årsredovisningar finner vi dock att det finns betydande skillnader i redovisningen av risker och osäkerheter mellan de undersökta bolagen. 

 

Förslag till fortsattforskning: Det skulle vara intressant med en jämförelse av bolag som verkar inom samma typ av försäljning t ex. tjänstesektorn inom IT och där göra en djupare analys av vilka typer av risker bolagen utsätts för och hur de hanterar dem, en kvalitativ undersökning med intervjuer.

 

Uppsatsens bidrag:  Uppsatsen kan, av intressenter i branschen industri, ses som en upplysning om hur väl bolagen tillämpar reglerna kring risk- och osäkerhetsfaktorer.

 

Nyckelord: Risk, osäkerhetsfaktorer, ÅRL, IAS, årsredovisning.

Abstract [en]

Title: Risk and uncertainties in annual report

 

Level: Final assignment for Bachelor Degree in Business Administration

 

Author: Ann Forsström and Mikael Örtenvik

 

Supervisor: Fredrik Hartwig

 

Date: 2012– April

 

Aim: The aim of our study is to investigate the voluntary reporting of risks and uncertainties in the financial statements.

 

Method: We used an abductive approach and perform a qualitative as well as quantitative content analysis of selected company´s annual reports. We test five different hypothesis

by multiple regression analysis. Our collected data is presented both in tabular and textual form.

 

Result & Conclusions: The survey shows that there is an significance in hypothesis 5: there is a correlation between a company's gearing and the number of reported risks and uncertainties. Other hypotheses have no significance and hence rejected. In evaluating the companies' annual survey, we find that there are significant differences in the reporting of risks and uncertainties among the surveyed companies.

 

Suggestions for future research: It would be interesting to compare the companies working in the same type of sale for example. services in IT and where to do a deeper analysis of the types of risks companies are exposed to and how they handle them, a qualitative study with interviews.

 

Contribution of the thesis: The essay may, by stakeholders in the business industry, seen as an enlightenment on how well companies are applying the rules on risk and uncertainties.

 

Key words: Risk, uncertainties, ÅRL, IAS, annual report.

Place, publisher, year, edition, pages
2012. , 52 p.
Keyword [en]
risk, uncertainties, ÅRL, IAS, annual report
Keyword [sv]
risk, osäkerhetsfaktorer, ÅRL, IAS, årsredovisning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-11859Archive number: E3BA:DiVA 38/2012OAI: oai:DiVA.org:hig-11859DiVA: diva2:526434
Subject / course
Business administration
Educational program
Business administration
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-05-21 Created: 2012-05-11 Last updated: 2012-05-21Bibliographically approved

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