Essays about: "IAS 19"

Showing result 1 - 5 of 11 essays containing the words IAS 19.

  1. 1. Influencers in Confinement : Measuring Covid-19’s Impact on Leadership in Pro- Eating Disorder Twitter Communities

    University essay from Linköpings universitet/Institutet för analytisk sociologi, IAS

    Author : Jacquelynn Ennis; [2024]
    Keywords : Social Network Analysis; Twitter; Pro-eating Disorder; Eating Disorders; Covid-19; Topic Modelling; Online Communities;

    Abstract : The Covid-19 pandemic presented unprecedented challenges, with global lockdowns impacting individuals on a profound scale. Many took to social media to cope with feelings of anxiety and isolation. READ MORE

  3. 2. Improving The Visualization And Animation Of Weighted Dynamic Networks Using Force-Directed Graph Drawing Algorithms

    University essay from Linköpings universitet/Institutet för analytisk sociologi, IAS; Linköpings universitet/Filosofiska fakulteten

    Author : Guus Winkelmolen; [2021]
    Keywords : ;

    Abstract : The visualization of networks as graphs composed of nodes and vertices benefits many fields of science including social network analysis. The use case of visualizations is twofold. Firstly, easy initial visualization of networks will help researchers find and specify their hypotheses before having to do any technical analysis. READ MORE

  4. 3. Goodwill Impairment and Earnings Management in the year of the pandemic

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Christine Dicken; Oskar Unger; [2021]
    Keywords : Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

    Abstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE

  5. 4. Disclosure of Goodwill Impairment-Testing in a time of Great Uncertainty - a Study on Large Public European Firms

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

    Author : Ellen Daver; Helena Hellström; [2021]
    Keywords : Disclosure quality; Goodwill; Impairment-testing; IAS 36; Crisis;

    Abstract : In this paper, we investigate firms' disclosure quality of goodwill impairment-testing under IAS 36, and whether it changes when there is a sudden increase in uncertainty in the macroeconomic environment, as experienced during the Covid-19 crisis in 2020. We define disclosure quality as the transparency in the reporting of the goodwill impairment-testing process and we proxy this as the width of information components disclosed under IAS 36. READ MORE

  6. 5. 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