Essays about: "Jakob Fager"

Found 2 essays containing the words Jakob Fager.

1. 1. Capital Management at the Dawn of IFRS 9: Were Loan Loss Provisions used to Manage Regulatory Capital in European Banks during the Transition to IFRS 9?

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

   Author : Jakob Fager; Ebba Ramel; [2019]
   Keywords : Capital Management; Loan Loss Provisions; Expected Credit Loss Model; IFRS 9; Regulatory Capital;

   Abstract : On January 1, 2018 IFRS 9 and the Expected Credit Loss model were mandatorily adopted by all IFRS compliant entities (IASB, 2017). Recent research has criticized the Expected Credit Loss model for increasing bank managers' discretion over loan loss provisions and noted its potential implications for financial stability (Bushman & Williams, 2012; Novotny-Farkas, 2016; Krüger et al. READ MORE

3. 2. The Pre-Monetary Policy Announcement Drift on the Stockholm Stock Exchange

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Jakob Fager; Max Leijon; [2017]
   Keywords : Monetary Policy; Macroeconomic Announcement; Pre-Announcement Drift; Abnormal Returns; Efficient Markets;

   Abstract : This thesis investigates the existence and properties of pre-monetary policy announcement drifts on the Stockholm Stock Exchange. While previous literature has mainly focused on U.S. READ MORE