Essays about: "accounting data quality"

Showing result 1 - 5 of 66 essays containing the words accounting data quality.

1. 1. Procurer-Supplier Interaction for Circularity : A multiple-case study of product-service systems in Swedish public procurement

   University essay from

   Author : Aneta Benedigová; Luca Maier; [2023]
   Keywords : Procurer-Supplier Interaction; Product-Service Systems PSS ; Public Procurement; Circular Economy;

   Abstract : Problem: Public procurement constitutes a large part of the global economy, accounting for 15% of GDP. But it is also responsible for 15% of global greenhouse gas emissions and consumes vast amounts of raw materials as it is strongly focused on linear products. READ MORE

3. 2. 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

4. 3. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Julia Kjellén; Felix Witthuhn; [2023]
   Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

   Abstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE

5. 4. IFRS Impact on Swedish Companies

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Alexander Gunnervall; Jiahe Cheng; [2023]
   Keywords : Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

   Abstract : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. READ MORE

6. 5. Accounting Policies Setting of Internally Developed Software and its Subsequent - Expenditures in The Traditional Production Organisations

   University essay from Göteborgs universitet/Graduate School

   Author : Alaa Al Mawed; Khaled Mohamed; [2022-06-30]
   Keywords : Accounting Policies; Internally Developed Software; Subsequent Expenditures; Maintenance Expenses; IFRS; Agile Method; Waterfall Method; Intangible Assets.;

   Abstract : Background: In recent decades, technologies have overlapped with many traditional products. The competition is no longer limited to the quality of the products but also to the level of technology used in the products. That resulted in traditional production organisations finding their way into the field of software development. READ MORE