Esse estudo investigou se as notas explicativas às demonstrações financeiras, preparadas de acordo com as International Financial Reporting Standards (IFRS), cumprem seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro. A análise foi desenvolvida a partir de dados obtidos junto a usuários externos, investidores e credores, de informações financeiras divulgadas em notas explicativas às demonstrações financeiras de companhias abertas brasileiras, listadas na BM&FBovespa, no período de 1º de outubro de 2013 a 28 de fevereiro de 2014. Foram identificadas, também, as opiniões de preparadores de informações financeiras e contrapostas às dos usuários externos quanto às características da informação financeira útil, emanadas do The Conceptual Framework for Financial Reporting IASB (2010); foi ainda analisada a influência do processo adotado pelo IASB para definir requerimentos de divulgação incluídos em suas normas e pronunciamentos contábeis associado à confiabilidade trazida por auditores independentes (Big four) quanto ao enforcement à aderência a esses requerimentos, no âmbito da utilidade da informação financeira. De forma geral, os resultados indicaram que as notas explicativas às demonstrações financeiras atingem parcialmente seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro, uma vez que preparadores da informação financeira norteiam-se pelos requerimentos de divulgação definidos nos IFRS de forma bastante literal, inclusive com auxílio de disclosure check list, propiciando a inclusão de informações imateriais em notas explicativas devido à ausência de orientação específica sobre determinação de materialidade nas normas do IASB. / In this study we have examined whether the explanatory notes to financial statements prepared in accordance with International Financial Reporting Standards (IFRS) achieve their main objective of providing useful information to investors and creditors in the Brazilian market. The analysis was based on data obtained from external users, investors and creditors with respect to financial information disclosed in the explanatory notes of financial statements of Brazilian public companies listed on the BM&FBovespa, during the period from October 1, 2013 to February 28, 2014. It was identified the opinions of the preparers of financial information and compared them with those of external users regarding the characteristics of useful financial information described in The Conceptual Framework for Financial Reporting IASB (2010). It was also analyzed the influence of IASB´s process to define the disclosure requirements in their accounting standards and pronouncements, together with the reliability resulting from independent auditors (Big Four) regarding the enforcement of compliance with these requirements, as they relate to the usefulness of financial information. Overall, the results revealed that the explanatory notes to the financial statements partially achieve their main goal of providing useful information to investors and creditors in the Brazilian market, since preparers of financial information are guided by the disclosure requirements defined in the IFRS quite literally, sometimes with the assistance of a disclosure checklist, resulting in the inclusion of immaterial information in the notes, due to the lack of specific guidance in the IFRS regarding materiality.

Esse estudo investigou se as notas explicativas às demonstrações financeiras, preparadas de acordo com as International Financial Reporting Standards (IFRS), cumprem seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro. A análise foi desenvolvida a partir de dados obtidos junto a usuários externos, investidores e credores, de informações financeiras divulgadas em notas explicativas às demonstrações financeiras de companhias abertas brasileiras, listadas na BM&FBovespa, no período de 1º de outubro de 2013 a 28 de fevereiro de 2014. Foram identificadas, também, as opiniões de preparadores de informações financeiras e contrapostas às dos usuários externos quanto às características da informação financeira útil, emanadas do The Conceptual Framework for Financial Reporting IASB (2010); foi ainda analisada a influência do processo adotado pelo IASB para definir requerimentos de divulgação incluídos em suas normas e pronunciamentos contábeis associado à confiabilidade trazida por auditores independentes (Big four) quanto ao enforcement à aderência a esses requerimentos, no âmbito da utilidade da informação financeira. De forma geral, os resultados indicaram que as notas explicativas às demonstrações financeiras atingem parcialmente seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro, uma vez que preparadores da informação financeira norteiam-se pelos requerimentos de divulgação definidos nos IFRS de forma bastante literal, inclusive com auxílio de disclosure check list, propiciando a inclusão de informações imateriais em notas explicativas devido à ausência de orientação específica sobre determinação de materialidade nas normas do IASB. / In this study we have examined whether the explanatory notes to financial statements prepared in accordance with International Financial Reporting Standards (IFRS) achieve their main objective of providing useful information to investors and creditors in the Brazilian market. The analysis was based on data obtained from external users, investors and creditors with respect to financial information disclosed in the explanatory notes of financial statements of Brazilian public companies listed on the BM&FBovespa, during the period from October 1, 2013 to February 28, 2014. It was identified the opinions of the preparers of financial information and compared them with those of external users regarding the characteristics of useful financial information described in The Conceptual Framework for Financial Reporting IASB (2010). It was also analyzed the influence of IASB´s process to define the disclosure requirements in their accounting standards and pronouncements, together with the reliability resulting from independent auditors (Big Four) regarding the enforcement of compliance with these requirements, as they relate to the usefulness of financial information. Overall, the results revealed that the explanatory notes to the financial statements partially achieve their main goal of providing useful information to investors and creditors in the Brazilian market, since preparers of financial information are guided by the disclosure requirements defined in the IFRS quite literally, sometimes with the assistance of a disclosure checklist, resulting in the inclusion of immaterial information in the notes, due to the lack of specific guidance in the IFRS regarding materiality.

As a result of new information technology and globalization, there has never before been a time when people have had better access to information, than nowadays. The potential overload of information builds the basis for the research questions of this cumulative dissertation, which relates to the extensively discussed 'disclosure overload problem'. Special focus is put on decision-useful information in voluntary reporting of capital market-oriented companies. In this context the first manuscript investigates the quality of information in voluntary strategy reporting and formulates qualitative principles. Based thereon, the second manuscript examines determinants influencing the quality of strategy reporting. The third manuscript is focusing on Corporate Social Responsibility (CSR) reporting and investigates the relation of transparency in CSR reports and external assurance. The prior discussed topics as well as financial reporting and new reporting concepts, like integrated reporting, are put into context in the fourth manuscript. In this educational case study special emphasis is placed on the determination of material information, which is of high importance for future decision leaders.

TikTok är en snabbt växande plattform som främst används av generation Z. Innehållet på plattformen har förändrats de senaste åren, där det har gått från att i störst del bestå av dans och musik till att numera även beröra ämnen som politik, aktivism och nyheter. Detta kräver ett källkritiskt förhållningssätt av användarna eftersom det tenderar att spridas desinformation. Därför syftar studien till att undersöka hur källkritiska generation Z är till samhällsnyttig information på TikTok samt deras förmåga att källkritiskt granska innehållet. Vidare diskuterar studien hur plattformens funktioner påverkar generation Z och deras förmåga att avgöra vad som är sant eller falskt.  Studien baseras på en kvantitativ och kvalitativ metodansats i form av enkät- och intervjuundersökningar. Intervjun genomfördes med sju personer inom generation Z fördelat på tre åldersgrupper, 16–19 år, 20–23 år och 24–27 år. Resultatet visade att generation Z har kännedom om innebörden av källkritik, men att de inte utnyttjar deras källkritiska kunskaper på plattformen. Respondenterna uppgav även att de sällan granskar innehåll på TikTok och att de tenderar att referera till innehållet i samtal med andra. Studien konstaterar även att generation Z använder TikTok framför allt för underhållning och tidsfördriv vilket bidrar till att det dels saknas intresse av att ifrågasätta innehåll som bekräftar deras egna övertygelser. Dels saknas det förutsättningar för att de ska kunna vara källkritiska på grund av det korta videoformatet och avsaknad av bakgrundsinformation från avsändaren. Utifrån studiens resultat kan slutsatsen dras att ansvaret gällande att vara källkritisk enbart ligger på användaren, men det krävs även ansvar från avsändare. Vidare visade även resultatet från intervjuerna att TikToks funktioner i form av gilla-markeringar, kommentarsfält och tillägg av bilder har en påverkan på generation Z:s tillförlitlighet till innehållet, både positivt och negativt. / TikTok is a rapidly growing platform used mainly by Generation Z. The content of the platform has changed in recent years, moving from a predominantly dance and music content to topics such as politics, activism and news. This requires a source-critical approach from the users as there is a tendency to spread misinformation. Therefore, the study aims to investigate how source-critical Generation Z is to socially useful information on TikTok and their ability to critically review the content. Furthermore, the study discusses how the platform's functions affect generation z's trustworthiness of TikTok content.  The study is based on a quantitative and qualitative methodological approach in the form of surveys and interviews. The interviews were conducted with seven people in Generation Z divided into three age groups, 16-19 years, 20-23 years and 24-27 years. The results showed that Generation Z is aware of the meaning of source criticism, but that they do not utilize their source criticism knowledge on the platform. The respondents also stated that they rarely review content on TikTok and that they tend to refer to the content in conversations with others. The study also notes that Generation Z uses TikTok mainly for entertainment and amusement, which contributes to a lack of interest in questioning content that confirms their own beliefs. On the other hand, there are no conditions for them to be critical of the source due to the short video format and the lack of background information from the creator. Based on the results of the study, it can be concluded that the responsibility for being source-critical lies solely with the user, but responsibility is also required from the creators. Furthermore, the results from the interviews also showed that TikTok's functions in the form of likes, the comment section and the addition of images have an impact on generation Z's credibility to the content, both positively and negatively.

Private deck of cards created during six-month survey and documentation of daily experiences. The package contains 49 cards and it is inspired by a set of 78 tarot cards. Text content - reverse side of the card was created using diary notes. Face side of the card was chosen as a representation of processes taking place usually in days when the card was read.