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Icke-obligatorisk information: "Hur framhåller sig SEB och Swedbank i sina årsredovisningar inom den icke-obligatoriska informationen när de uppvisar ett bättre ekonomiskt resultat respektive när de uppvisar ett sämre ekonomiskt resultat?”
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

A company can emphasize various things in the non-mandatory information section of their annual report, information that could potentially be of interest to the company’s stakeholders. In the relationship between the stakeholders and the company, there exists an information gap since the company possesses more knowledge about themselves than does the stakeholder. This phenomenon is called information asymmetry and the annual report is one of many methods that a company can use to reduce it.This study investigates the non-mandatory information provided by two Swedish banks: “SEB” and “Swedbank” during the years 2007, 2008, 2009 and 2010. It explores what they emphasize in their annual report during a year with better financial results and during a year with worse financial results. A year is categorized as better if the operating profit, earnings before interest and taxes (EBIT), of the current year are higher than the EBIT of the previous year, and worse if the EBIT is lower.This study found that during a better year a company emphasizes financial ratios and the narrative section to explain significant events that led to this positive trend; meanwhile during a worse year, they tend to deemphasize financial performance and instead focus on their employees and customers. Despite the fact that the information highlighted varies based on the EBIT, in both scenarios the non-mandatory information section is used as a tool to discuss the bank’s opportunities for financial growth and the importance of high quality human capital.

Place, publisher, year, edition, pages
2013. , p. 56
Keywords [sv]
Årsredovisning
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:oru:diva-27491ISRN: ORU-HHS/FEK-GK-2013/0024--SEOAI: oai:DiVA.org:oru-27491DiVA, id: diva2:604158
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-04-08 Created: 2013-02-08 Last updated: 2017-10-17Bibliographically approved

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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