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.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:mdh-749 |
| Date | January 2008 |
| Creators | Wiklund, Daniel, Sölgén, Samuel, Olsson, Oskar |
| Publisher | Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, Akademin för hållbar samhälls- och teknikutveckling |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
Page generated in 0.0022 seconds