Essays about: "Earnings Transparency"

Showing result 1 - 5 of 10 essays containing the words Earnings Transparency.

1. 1. 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. 2. Fishing in Troubled Waters: The Effects of Blockholder Ownership and Institutional Transparency on Earnings Management in Europe

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Erik Persson; Jesper Söderlund; [2022]
   Keywords : Blockholder; Earnings Management; Corruption; Transparency; Europe;

   Abstract : Nearly every firm, of any size, have at least one large shareholder; also known as a blockholder. This paper examines how multiple blockholders influence earnings management in European firms, and if firms with multiple blockholders in less transparent countries will utilize earnings management to a higher degree compared to their counterparts in transparent countries. READ MORE

4. 3. Manipulation of Accruals and Real Activities for Earnings Management: A Study of the Chinese Stock Market

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Biljana Ristevska; Yiming Wang; [2017]
   Keywords : Earnings Management; Chinese Listed Firms; Accruals Manipulation; Real Activities Earnings Management;

   Abstract : Since 2014, international investors gained unrestricted access to the Shanghai and Shenzhen Stock Exchanges for the first time since they were established. However, whether investors can seize the investment opportunities or not highly depends on the reliability of financial statements. READ MORE

5. 4. Earnings management and CSR: A study on Swedish listed companies

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Dimitri Yakupov; Julia Kilnes Spångfelt; [2017]
   Keywords : Earnings management; Discretionary accruals; Quality of earnings; CSR;

   Abstract : In this study, we investigate the use of earnings management and its relationship with companies' CSR policies. Three accrual-based models are used to detect earnings management among Swedish listed companies during the period 2005-2015. READ MORE

6. 5. Influence of Macroeconomic Factors on the Performance of Sector Stock Indices

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Hauke Steffen; Kszenia Putyinceva; [2016]
   Keywords : Credit Rating; Industry Risk; Macroeconomics; Business and Economics;

   Abstract : The present paper aims to analyze the impact of eleven macroeconomic factors and the one-month lagged stock return on the performance of ten sectors within the United States. The set of potential factors is based on previous research as well as published methodologies of credit rating agencies. READ MORE