Hantering och rapportering av risk
(2014) FEKH69 20132Department of Business Administration
- Abstract (Swedish)
- Syftet med uppsatsen är att diskutera utformning och effekter av intern hantering och extern rapportering av risk i tre börsnoterade företag. Empirin består av presentationer av tre svenska börsnoterade företags arbete med och syn på hantering och rapportering av risk. Presentationerna baseras på intervjuer med riskansvariga på företagen samt företagens årsredovisningar. De studerade företagens externa rapportering skiljer sig åt både i utformning och innehåll, vilket minskar jämförbarheten mellan företagen. Samtliga företag anser att riskrapportering är en konkurrensfördel och det kan ses som ett incitament till att lämna frivilliga upplysningar. Det finns även en tendens till att riskrapportering hos företag inom samma bransch blir... (More)
- Syftet med uppsatsen är att diskutera utformning och effekter av intern hantering och extern rapportering av risk i tre börsnoterade företag. Empirin består av presentationer av tre svenska börsnoterade företags arbete med och syn på hantering och rapportering av risk. Presentationerna baseras på intervjuer med riskansvariga på företagen samt företagens årsredovisningar. De studerade företagens externa rapportering skiljer sig åt både i utformning och innehåll, vilket minskar jämförbarheten mellan företagen. Samtliga företag anser att riskrapportering är en konkurrensfördel och det kan ses som ett incitament till att lämna frivilliga upplysningar. Det finns även en tendens till att riskrapportering hos företag inom samma bransch blir likformig. Företagen anser att de regleringar som finns avseende riskupplysningar är tillräckliga, men resultatet av denna studie visar att det företag som följer striktast reglering har den mest transparenta riskrapporteringen. (Less)
- Abstract
- The purpose of our study is to discuss the design and effects of internal risk management and external reporting of risk in three listed companies. The empirical material consists of presentations of how three Swedish listed companies view and work with risk management and risk reporting. The presentations are based on interviews with risk managers and corporate annual reports. The result shows that the three examined companies external reports differ both in form and content, which reduce the comparability between companies. All companies consider risk reporting a competitive advantage, which can be seen as an incentive to make voluntary disclosures. There is also a tendency for risk reporting among companies within the same industry to... (More)
- The purpose of our study is to discuss the design and effects of internal risk management and external reporting of risk in three listed companies. The empirical material consists of presentations of how three Swedish listed companies view and work with risk management and risk reporting. The presentations are based on interviews with risk managers and corporate annual reports. The result shows that the three examined companies external reports differ both in form and content, which reduce the comparability between companies. All companies consider risk reporting a competitive advantage, which can be seen as an incentive to make voluntary disclosures. There is also a tendency for risk reporting among companies within the same industry to become uniform. Companies find the current regulations regarding risk disclosures as sufficient, but this study show that the company with the strictest regulation also has the most transparent risk reporting. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4294756
- author
- Isacson Landquist, Malin LU ; Dahlman, Filip LU and Arrhusius, Hanna LU
- supervisor
-
- Erling Green LU
- organization
- alternative title
- Risk Management and Risk Disclosure
- course
- FEKH69 20132
- year
- 2014
- type
- M2 - Bachelor Degree
- subject
- keywords
- Riskupplysning, Riskhantering, Väsentlighet, Informationsasymmetri, ERM
- language
- Swedish
- id
- 4294756
- date added to LUP
- 2014-02-14 12:02:58
- date last changed
- 2014-02-14 12:02:58
@misc{4294756, abstract = {{The purpose of our study is to discuss the design and effects of internal risk management and external reporting of risk in three listed companies. The empirical material consists of presentations of how three Swedish listed companies view and work with risk management and risk reporting. The presentations are based on interviews with risk managers and corporate annual reports. The result shows that the three examined companies external reports differ both in form and content, which reduce the comparability between companies. All companies consider risk reporting a competitive advantage, which can be seen as an incentive to make voluntary disclosures. There is also a tendency for risk reporting among companies within the same industry to become uniform. Companies find the current regulations regarding risk disclosures as sufficient, but this study show that the company with the strictest regulation also has the most transparent risk reporting.}}, author = {{Isacson Landquist, Malin and Dahlman, Filip and Arrhusius, Hanna}}, language = {{swe}}, note = {{Student Paper}}, title = {{Hantering och rapportering av risk}}, year = {{2014}}, }