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Årsrapporters förändring över tid: Ett svenskt perspektiv
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
2016 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Årsrapporter producerade av bolag anses vara det traditionella sättet att kommunicera mellan publika aktiebolag och dess intressenter. Enligt tidigare forskning i andra länder har dock årsrapporters storlek och struktur förändrats. Uppsatsen syftar till att undersöka hur årsrapporters storlek och struktur har förändrats över en 11-årsperiod (2004-2014) i svenska noterade bolag, samt hitta motiven till varför årsrapporterna har förändrats. Väsentliga teorier valdes för att få en bättre förståelse avseende området, men även som möjliga motiv för förändrade årsrapporter. En innehållsanalys på de största noterade svenska bolagen mätt i omsättning år 2015 gjordes för att skapa en kartläggning av deras årsrapporter. Vi utgick från flera parametrar för att få en bild av förändringen, t.ex. sidantal, bilder och ord. Delar som vanligtvis ingår i årsrapporter kartlagdes även för att få en inblick i hur delarna har förändrats över tidsperioden. Studien visar på att årsrapporter i svenska noterade bolag generellt har ökat i storlek och att strukturen har förändrats från 2004 till 2014. Hållbarhetsredovisningen är den del i årsrapporter som procentuellt har ökat mest av alla delar. Vidare finner vi motiv och orsaker som kan vara påverkande faktorer för varför förändringen har sett ut som den gör. Införandet av IFRS 2005, Finanskrisen 2007-2008 samt teorierna information overload, impression management och legitimitetsteorin används för att nå resultatet.

Abstract [en]

Annual reports produced by companies are considered to be the traditional medium between limited companies and its stakeholders. However, according to previous research made in other countries, annual report size and structure has changed during the last decades. This essay aims to examine how annual reports size and structure has changed over an eleven year period (2004-2014) in Swedish listed companies, and to find the causes/reasons to why the annual reports has changed. Essential theories were mainly chosen to better understand the area, but also as possible motives for changed annual reports. A content analysis on the 25 biggest listed Swedish companies measured in revenue year 2015 was made to map how the change have looked for the companies. We started from several parameters to get a picture of the change, for example from number of pages, pictures and words. Parts that is usually included (e.g. management report, sustainable report, CEO/Chairman’s letter) in annual reports was mapped so that we could get an insight in how the parts had changed over the time period. The study shows that annual reports of Swedish listed companies generally have increased in size and that the structure has changed from 2004 to 2014. The sustainable reporting is the part of the annual reports that increased the most in percent of all the parts. Furthermore, we find motives and causes that can be seen as affecting factors to why the changes looks the way it does. The introduction of IFRS 2005, the financial crisis 2007-2008 and the theories information overload, impression management and legitimacy theory are used to reach the result of the study.

Place, publisher, year, edition, pages
2016. , 57 p.
Keyword [en]
Annual reports, mapping, change, impression management, information overload
Keyword [sv]
Årsrapporter, kartläggning, förändring, impression management, information overload
National Category
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-43789OAI: oai:DiVA.org:kau-43789DiVA: diva2:944742
Subject / course
Business Administration
Educational program
Programme in Business and Economics
Supervisors
Examiners
Available from: 2016-07-05 Created: 2016-06-29 Last updated: 2016-07-05Bibliographically approved

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