Essays about: "International financial reporting standards"
Showing result 1 - 5 of 31 essays containing the words International financial reporting standards.
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1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE
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2. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies
University essay from Södertörns högskola/Institutionen för samhällsvetenskaperAbstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE
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3. 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/FöretagsekonomiAbstract : 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
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4. Empowerment on Western Terms? : A critical exploration of Nepalese women’s rights NGOs’ relations with international donors
University essay from Malmö universitet/Institutionen för konst, kultur och kommunikation (K3)Abstract : In the last two decades, there has been a significant rise in women’s rights Non-Govermental Organizations (NGOs) in Nepal, working on issues ranging from economic and political empowerment to violence against women and discrimination. Most of these local NGOs rely on international funding to pursue their advocacy and project work. READ MORE
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5. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. READ MORE