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How reporting style influences firm performance
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2017 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

This study examines whether abnormal returns can be attained by investing in firms that releases relatively high ratios of numbers in relation to words in quarterly reports. By investigating the bullet points released on the first page of firms’ quarterly reports on the Stockholm Stock Exchange’s OMXS30 Index, the study finds no such positive correlation. This contradicts a study made in an American setting, where the relationship is positive. The results can be argued to not exhibit any positive correlation due to the relatively narrow scope of firms included in the study, focusing solely on the 30 most liquid stocks on the Swedish stock market. Additionally, the ratio of numbers to words released in quarterly reports effects on other firm performance measurements and ownership structures are investigated. 

Place, publisher, year, edition, pages
2017.
Keyword [en]
reporting style, share price, disclosure, transparency content analysis, abnormal return
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-328185OAI: oai:DiVA.org:uu-328185DiVA: diva2:1134394
Subject / course
Business Studies
Educational program
Master Programme in Business and Management
Supervisors
Examiners
Available from: 2017-08-31 Created: 2017-08-18 Last updated: 2017-08-31Bibliographically approved

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