Nyckeltalens användning i årsredovisningen
(2023) FEKH69 20222Department of Business Administration
- Abstract
- Research question: How does the use of key ratios differ between companies on the Stockholm Stock Exchange depending on a company's size, ownership structure and sector?
Purpose: This paper examines how the use of key performance indicators (KPIs) differ between companies listed on the Stockholm stock exchange, specifically regarding the information they voluntarily disclose in their annual reports. Through the research, we want to find out how different factors affect what KPIs companies choose to disclose.
Theoretical framework: Agency Theory, Signalling Theory, Isomorphism, and Legitimacy Theory.
Methodology: The study is conducted using a quantitative method. The data collection is based on KPIs observed in annual and... (More) - Research question: How does the use of key ratios differ between companies on the Stockholm Stock Exchange depending on a company's size, ownership structure and sector?
Purpose: This paper examines how the use of key performance indicators (KPIs) differ between companies listed on the Stockholm stock exchange, specifically regarding the information they voluntarily disclose in their annual reports. Through the research, we want to find out how different factors affect what KPIs companies choose to disclose.
Theoretical framework: Agency Theory, Signalling Theory, Isomorphism, and Legitimacy Theory.
Methodology: The study is conducted using a quantitative method. The data collection is based on KPIs observed in annual and sustainability reports for companies listed on the Stockholm Stock Exchange. The data is analyzed using statistical methods such as multiple regression, ANOVA test, and correlation analysis to investigate whether the variables size, ownership structure, and sector can explain how the reporting of KPIs differs.
Results and Conclusions: Larger companies generally disclose more KPIs. We cannot prove if ownership structure affects the use of KPIs because the results are ambiguous. The use of KPIs differs depending on the company industry. The lack of standardized KPIs in sustainability reporting makes the difference in use larger. The conclusions contribute to the voluntary disclosure literature. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9110691
- author
- Ardbo, Carl LU ; Edholm, Vincent LU and Gren Vingstedt, John LU
- supervisor
- organization
- course
- FEKH69 20222
- year
- 2023
- type
- M2 - Bachelor Degree
- subject
- keywords
- Voluntary Disclosure, Key Performance Indicators, Agency Theory, Signalling Theory, Isomorphism, Annual & sustainability reports.
- language
- Swedish
- id
- 9110691
- date added to LUP
- 2023-02-10 15:21:20
- date last changed
- 2023-02-10 15:21:20
@misc{9110691,
abstract = {{Research question: How does the use of key ratios differ between companies on the Stockholm Stock Exchange depending on a company's size, ownership structure and sector?
Purpose: This paper examines how the use of key performance indicators (KPIs) differ between companies listed on the Stockholm stock exchange, specifically regarding the information they voluntarily disclose in their annual reports. Through the research, we want to find out how different factors affect what KPIs companies choose to disclose.
Theoretical framework: Agency Theory, Signalling Theory, Isomorphism, and Legitimacy Theory.
Methodology: The study is conducted using a quantitative method. The data collection is based on KPIs observed in annual and sustainability reports for companies listed on the Stockholm Stock Exchange. The data is analyzed using statistical methods such as multiple regression, ANOVA test, and correlation analysis to investigate whether the variables size, ownership structure, and sector can explain how the reporting of KPIs differs.
Results and Conclusions: Larger companies generally disclose more KPIs. We cannot prove if ownership structure affects the use of KPIs because the results are ambiguous. The use of KPIs differs depending on the company industry. The lack of standardized KPIs in sustainability reporting makes the difference in use larger. The conclusions contribute to the voluntary disclosure literature.}},
author = {{Ardbo, Carl and Edholm, Vincent and Gren Vingstedt, John}},
language = {{swe}},
note = {{Student Paper}},
title = {{Nyckeltalens användning i årsredovisningen}},
year = {{2023}},
}