Essays about: "earning management"

Showing result 11 - 15 of 21 essays containing the words earning management.

1. 11. New Opportunities for Investments in Solar Energy. Explorative Study of a Novel Business Model for Small Investments in Solar Energy in Switzerland and in Portugal

   University essay from Lunds universitet/Internationella miljöinstitutet

   Author : Aurel Schmid; [2015]
   Keywords : Solar Energy; Renewable Energy; Investment Decision Process; Sustainable Investment; Business Models; Switzerland; Portugal; Earth and Environmental Sciences;

   Abstract : The Solar energy is playing a fundamental role in the transition to a low carbon electricity production system. Driven by rapidly decreasing prices for solar installations in the last years, the solar energy market in Europe is currently undergoing a transformation. READ MORE

3. 12. Managerial Incentives and Earnings Management : An Empirical Examination of the Income Smoothing in the Nordic Banking Industry

   University essay from Företagsekonomiska institutionen

   Author : Alexandros Tsitinidis; Kenneth Duru; [2013]
   Keywords : Earnings Management; Income Smoothing; Financial reporting standards; Loan Loss Provisions; Managerial Incentives;

   Abstract : Prior empirical research, mainly conducted in US under the US GAAP, has indicated that managers in listed banks use loan loss provisions as a primary tool for income smoothing activities. Since 2005 the accounting environment in the European Union (EU) changed, as all listed companies are required to comply with International Financial Reporting Standards (IFRS). READ MORE

4. 13. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

   University essay from

   Author : Shufen Deng; [2013]
   Keywords : IFRS; EU; accounting quality; information comparability; earning management; value relevance; timely loss recognition; information asymmetry; cost of capital; analyst forecast accuracy; information transfer; cross-country investment;

   Abstract : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. READ MORE

5. 14. Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks

   University essay from Fakulteten för ekonomi, kommunikation och IT

   Author : Rekha Gautam; [2011]
   Keywords : IFRS; EU; SGAAP; accounting quality; information asymmetry; cost of capital cost of equity capital;

   Abstract : IFRS standards are getting acceptance day by day rapidly in all over the world. It is because IFRSs are the global and common language, which are more transparent and comparable for the investors and users residing in different nations. IFRSs are mandatory for all companies listed in capital market within EU from the beginning of 2005. READ MORE

6. 15. Camels rating system for banking industry in pakistan : does CAMELS system provide similar rating as PACRA system in assessing the performance of banks in Pakistan?

   University essay from Handelshögskolan vid Umeå universitet

   Author : Haseeb Zaman Babar; Gul Zeb; [2011]
   Keywords : Capital Assets Management Earning Liquidity Sensitivity CAMELS rating system; Pakistan Credit Rating Agency PACRA ; Supervisory and regulatory Banks; Banking industry of Pakistan.;

   Abstract : Financial sector of an economy plays an important role in its economic development and prosperity of the country. Banking industry serves as the backbone of the financial sector that accumulates saving from surplus economic units in the form of deposits and provides it to deficit economic units in the form of advances. READ MORE