Essays about: "ACCOUNTING KNOWLEDGE"

Showing result 16 - 20 of 195 essays containing the words ACCOUNTING KNOWLEDGE.

1. 16. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

3. 17. Intangible assets and earnings management : An analysis in an EU context

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Björkmo; Magnus Eriksson; [2023]
   Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

4. 18. Effect of a plant-derived nutraceutical on the tolerance of axenically-cultured Artemia towards abiotic or biotic stressor

   University essay from SLU/Dept. of Animal Breeding and Genetics

   Author : Ahumuza Allan Castro; [2023]
   Keywords : Artemia; Hsp70; Vibrio campbellii; plant extract; aquaculture; abiotic stressor;

   Abstract : Aquaculture is one of the fastest-growing food-production industries worldwide accounting for almost half of fish used for human consumption. Super-intensive, intensive, and semi-intensive farming practices used to produce large farm fish are increasing the frequency of disease outbreaks which is a major problem affecting sustainable aquaculture growth. READ MORE

5. 19. Climate, Coloniality and Financialization: A Decolonial Analysis of Global Climate Finance

   University essay from Lunds universitet/Kulturgeografi och ekonomisk geografi; Lunds universitet/Institutionen för kulturgeografi och ekonomisk geografi; Lunds universitet/Humanekologi

   Author : Judith Rybol; [2023]
   Keywords : Social Sciences;

   Abstract : Providing adequate climate finance, meaning funding for mitigation, adaptation or loss and damage, has been very high on the global policy agenda recently. The political economy and ecology behind it are much more complex and morally multidimensional than the mainstream finance world likes to present it though, which results in grave colonial injustices, international debt crises, deepened global inequalities and heightened climate vulnerabilities. READ MORE

6. 20. What is the influence of artificial intelligence (AI) on management accounting and control?

   University essay from Umeå universitet/Företagsekonomi

   Author : Stephanie Alldén; Gabriella Norén; [2023]
   Keywords : Artificial Intelligence; Business Intelligence; Controllers; Financial report; Machine Learning; Management Accounting and Control; Sustainability report;

   Abstract : Purpose The purpose of this study is to explore how AI could influence the controller function inmanufacturing industries. This study will investigate whether AI could influence the daily tasksor routines of a controller, as well as whether AI helps controllers with financial- andsustainability reports. READ MORE