Essays about: "Defined benefit obligations"

Found 5 essays containing the words Defined benefit obligations.

  1. 1. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    University essay from Göteborgs universitet/Graduate School

    Author : Anders Dahnér; Martin Hallgren; [2019-08-08]
    Keywords : Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Abstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE

  3. 2. Diversity In Performance Reporting. Empirical Evidence From The London Stock Exchange Concerning The Classification Of Interest Components Within The Income Statement

    University essay from Göteborgs universitet/Graduate School

    Author : Joakim Hjälte; Alexander Larin; [2018-07-27]
    Keywords : Adjusted performance measures; EBIT; Performance reporting;

    Abstract : This study is motivated by the concerns of researchers, practitioners, and regulators regarding the drawbacks of non-statutory earnings subtotals. We investigate whether the flexibility in classifying subtotals within the income statement provided to managers under IFRS serves its intended purpose of facilitating the needs of investors. READ MORE

  4. 3. Life as citizen or stateless in Burma - A case study of the concepts of citizenship and statelessness in a weak state

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Mariam Mobiny; [2018]
    Keywords : Law and Political Science;

    Abstract : Ever since the principle of sovereignty was established in Europe after the peace of Westphalia in 1648, the importance of belonging to a state has increased. And in today's society, during a time filled with a lot of wars and a major refugee crisis, having a citizenship has never been more important. READ MORE

  5. 4. PPGIS and Public meetings : an evaluation of public participation methods for urban planning

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Daniel Gardevärn; [2017]
    Keywords : GIS; Geography; PPGIS; public participation; public meetings; planning decisions support system; Earth and Environmental Sciences;

    Abstract : The primary purpose of this study is to compare and evaluate two public participation methods. The two methods are public meetings and Public participatory GIS (PPGIS). Public meetings are an established public participation method for urban planning in Sweden. READ MORE

  6. 5. Basel II - the revised framework and its effect on loan finance from a borrowers perspective

    University essay from Lunds universitet/Juridiska institutionen

    Author : Christian Hallberg; [2005]
    Keywords : Avtalsrätt; Bankrätt; Law and Political Science;

    Abstract : This thesis is about the risk management of banks and how changes in regulatory capital charges can affect a borrower in the Swedish capital market. The thesis takes the perspective of a borrower but also explains how banks are affected by changes in regulatory capital requirements. READ MORE