miun.sePublications
Change search
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
Relationen mellan kvalitet i icke-finansiella rapporter, analytikers prognossäkerhet och kapitalkostnad på den amerikanska marknaden.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Det sociala ansvaret har betonats på de finansiella marknaderna vilket har medfört att företagens sociala och miljömässiga ansvar har fått allt större betydelse. Tidigare studier har visat att investerare använder sig av icke-finansiell information i sina prognoser över företagens framtida finansiella prestationer. Syftet med den här studien var att beskriva och analysera relationen mellan kvalitet i icke-finansiella rapporter och företags kapitalkostnader genomanalytikers prognossäkerhet. Studiens data utgjordes av 104 multinationella amerikanska företag. För att uppnå studiens syfte användes kvantitativ metod med deduktiv forskningsansats. Resultatet visar ett positivt signifikant samband mellan kvalitet i ickefinansiella rapporter och kapitalkostnad genom analytikers prognossäkerhet.

Abstract [en]

Social responsibility has emphasized on the financial markets, which has led to an increased importance for corporate social and environmental responsibility. Previous studies have shown that investors use non-financial information in their forecasts of companies' future financial performance. The aim of this study was to describe and analyze the relationship between quality in non-financial reports and companies’ capital costs through analysts' forecasts. The study consisted of 104 multinational US companies. In order to achieve the aim of this study,quantitative methodology was used with deductible research. The result shows a positive significant relationship between quality in non-financial reports and capital costs through analysts' forecast accuracy.

Place, publisher, year, edition, pages
2018. , p. 30
Keywords [en]
Non-financial reports, quality, forecast errors, cost of capital
Keywords [sv]
Icke-finansiella rapporter, kvalitet, prognossäkerhet, kapitalkostnad
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-34024OAI: oai:DiVA.org:miun-34024DiVA, id: diva2:1229097
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2018-06-29 Created: 2018-06-29 Last updated: 2018-06-29Bibliographically approved

Open Access in DiVA

No full text in DiVA

By organisation
Department of Business, Economics and Law
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
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