Blar i Fakultet for samfunnsvitenskap (SAM) på emneord "Value relevance"
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Do investors penalize the firms disclosing higher environmental performance? A cross cultural evidence
(Peer reviewed; Journal article, 2022)Climate change discourse integrates 3Ps – people, planet, and profit. However, we do not find any empirical study that integrates 3Ps. Therefore, using a large global panel dataset from 46 countries, this study intends to ... -
The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity
(Business Strategy and the Environment (BSE);Volume 29, Issue 3, March 2020, Journal article; Peer reviewed, 2019-12-26)Using a large panel dataset comprising 812 listed European firms, this study investigates whether sustainability disclosure (Environmental, Social, and Governance) and female representation on boards affect firm value. We ... -
The Implementation of IFRS 15 Across Europe A study on the effect of implementing IFRS 15 on value relevance in 10 European Countries
(Master thesis, 2021)This paper evaluates the effect of International Financial Reporting Standard 15 (IFRS 15) on value relevance. The European Union (EU) required all companies listed in the EU to adopt IFRS 15 for fiscal years starting ... -
The Nordic investors valuation of ESG. Is there a correlation between the ESG score and the stock price of companies listed in the Nordic markets?
(Master thesis, 2020)This study investigates the relationship between the sustainability (ESG) disclosure and the stock price of the companies listed in the Nordic countries. We have analyzed a data panel consisting of 1350 firm-year ... -
Value relevance of ESG: Is ESG performance value relevant for stock prices in Europe?
(Master thesis, 2019)This study investigates the value relevance of environmental, social and governance (ESG) performance for stock prices in Europe. The analysis is conducted using the Ohlson price model, which allows us to examine ...