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Market valuation of greenhouse gas emissions under a mandatory reporting regime: evidence from the UK
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
2016 (English)Article in journal (Refereed) Submitted
Place, publisher, year, edition, pages
2016.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-31673OAI: oai:DiVA.org:hj-31673DiVA: diva2:958302
Available from: 2016-09-06 Created: 2016-09-06 Last updated: 2016-09-07
In thesis
1. Essays on the market valuation implications of mandatory corporate reporting
Open this publication in new window or tab >>Essays on the market valuation implications of mandatory corporate reporting
2016 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation.

The starting point of this empirical inquiry is the value relevance of purchased goodwill under IFRS and the moderating role that different levels of compliance with IFRS mandatory disclosures play on its market valuation. Similar to the first essay, the second essay focuses on traditional accounting information (specifically book value of equity and earnings) and examines potential differences on its market valuation before and after the mandatory introduction of an integrated reporting approach. The third essay focuses on mandatory carbon emissions reporting and compares its valuation relevance when such reporting is mandated by regulation vis-à-vis when it is voluntary. Finally, the fourth essay examines the market valuation interplay between mandatory financial and non-financial disclosures.

This dissertation intends to be of particular relevance first; to the accounting academic community which acknowledges that mandatory disclosures are not well understood and it calls for further research on how users of annual reports view mandatory disclosures and second; to accounting regulators. Empirical research on the value relevance of corporate reporting can provide useful insights into questions of interest to regulators because its research questions are often motivated by broader questions raised by these non-academic constituents. The dissertation in hand has similar motivations.

Place, publisher, year, edition, pages
Jönköping: Jönköping University, Jönköping International Business School, 2016. 48 p.
Series
JIBS Dissertation Series, ISSN 1403-0470 ; 109
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-31675 (URN)978-91-86345-68-6 (ISBN)
External cooperation:
Public defence
2016-09-14, B1014, Jönköping International Business School, Jönköping, 13:00 (English)
Opponent
Supervisors
Available from: 2016-09-06 Created: 2016-09-06 Last updated: 2016-09-07Bibliographically approved

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ReferencesLink to record
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