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Contribution Details
Type | Bachelor's Thesis |
Scope | Discipline-based scholarship |
Title | Annual Reports in Switzerland: Content and Topic Analysis |
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Institution | University of Zurich |
Faculty | Faculty of Business, Economics and Informatics |
Number of Pages | 70 |
Date | 2019 |
Abstract Text | The purpose of this study is to analyze the annual reports of seven Swiss companies in terms of content and topic. The study reveals that the annual reports consist mainly of information on Financial Accounting and Corporate Governance. Disclosure on matters such as Environment, Employees, Social, and Compensation of the Employees all rely on the industry. Information on Competition and Strategy is on average low. Another result indicates that the volume of annual reports is constantly increasing. |
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