Essays about: "International financial standards"
Showing result 11 - 15 of 94 essays containing the words International financial standards.
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11. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS
University essay from Göteborgs universitet/Graduate SchoolAbstract : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. READ MORE
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12. Seeking Climate Justice in the Financial Sector: Interpreting the fiduciary duty of Estonian pension funds based on their contribution to reinforcing/tackling climate change
University essay from Lunds universitet/LUMID International Master programme in applied International Development and Management; Lunds universitet/Institutionen för kulturgeografi och ekonomisk geografiAbstract : Climate change – considered as the most acute risk to our planet – is mostly fuelled by the oper-ations of influential corporates who are financially supported by financial institutions, which have traditionally specialised on profit-maximisation and neglected climate risks in investment processes. However, considering economy’s increasing financialisation and the growing science behind the financial materiality of climate risks, disregarding these risks potentially harms in-vestment returns and the society more broadly. READ MORE
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13. Diversification benefits for Swedish investors : A comparison of benefits from before and after the financial crisis 2007/2008
University essay from Högskolan i Jönköping/IHH, NationalekonomiAbstract : Background: Investing internationally is easier than ever before, with the rise of the internet, unification of accounting standards, and faster flow of information. Yet, many argue that due to increasing global equity market correlations, it is getting increasingly hard to attain benefits from international diversification. READ MORE
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14. The advent of Sustainable Transport in Scotland : The implementation of Glasgow’s Strategic Plans for Cycling and the case of South City Way
University essay from Uppsala universitet/Institutionen för geovetenskaperAbstract : This study explores the option of stimulating cycling activity as part of the strife of the modern city towards adopting the principles of sustainable development in order to shape the everyday habits of its inhabitants. The case of the city of Glasgow was chosen as an appropriate example of the potential obstacles and benefits which the implementation of cycling policies is attributed with. READ MORE
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15. The implications of IFRS 9 – for Equity Analysts
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st, 2018. READ MORE
