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Swedish Companies´ Perception of Quarterly Reports
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
2008 (English)Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
Abstract [en]

Aim of the Thesis: To investigate from a company’s perspective if the pressure for companies to produce quarterly reports has turned away their attention from working towards long-term value creation. The companies investigated are listed on the large-cap section on the Swedish stock exchange (OMX Nordic Exchange Stockholm AB).

Methodology: A quantitative approach has been used and empirical data has been collected through questionnaires. The data has been analyzed and presented with descriptive statistics.

Theoretical Perspectives: A literature review has been conducted and resulted in a theoretical framework illustrating the concepts of quarterly reporting, long-term value creating, short-termism and forecasting.

Empirical data: The empirical data was collected by distributing questionnaires to the companies listed on the large-cap section of the OMX.

Conclusion: Companies listed on the large cap section of the OMX do not perceive that the pressure to produce quarterly reports affects them in a negative way. The study also showed that many companies lack awareness of the risks associated with short-termism.

Place, publisher, year, edition, pages
Akademin för hållbar samhälls- och teknikutveckling , 2008. , 70 p.
Keyword [en]
Quarterly reports, Long-term value creation, Short-termism, Transparency, Financial control
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-749OAI: oai:DiVA.org:mdh-749DiVA: diva2:121380
Presentation
2008-06-02, R1-121, R, Mälardalens högskola, Box 883, 721 23, Västerås, 09:15
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2008-06-17 Created: 2008-06-17

Open Access in DiVA

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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