Essays about: "liability accounting"

Showing result 1 - 5 of 14 essays containing the words liability accounting.

  1. 1. Unlocking the True Value of Intellectual Capital: A Study of the Valuation Relevance of Intellectual Capital in an M&A Intensive Era

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

    Author : Filippa Oldenburg; Elisabeth Scharp; [2023]
    Keywords : Valuation Relevance; Value Relevance; M A; Performative; Intellectual Capital;

    Abstract : Capital market actors must understand the fundamental value-drivers in society, yet accounting standards face difficulties in capturing Intellectual Capital (IC) information. Meanwhile, the number of acquisitions is ever-growing, but research on the valuation relevance of IC in mergers and acquisitions (M&A) is lacking. READ MORE

  3. 2. Bankruptcy Prediction of Swedish SMEs and the importance of CEO characteristics

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Izabella Källholm; Fredrika Svanholm; [2018]
    Keywords : Altman and Sabato; Bankruptcy Prediction; Financial Distress; SME; CEO characteristics;

    Abstract : This thesis investigates whether an accounting-based bankruptcy prediction model based on the logit analysis developed by Altman and Sabato (2007) can be enhanced by incorporating CEO specific variables. The study concentrates on Swedish non-listed SMEs by reason that the SME sector is an important engine to the growth of the Swedish economy. READ MORE

  4. 3. Financial Reporting for Contingent Convertibles in Banks: Liability or Equity?

    University essay from Göteborgs universitet/Graduate School

    Author : Osama Masri; Daniel Mörner; [2017-08-09]
    Keywords : Contingent Convertibles; CoCos; liability versus equity; IAS 32; Common Equity Risk; Stock return volatility; Basel III; Hybrid Financial Instruments;

    Abstract : Economic development in the capital markets has led to the creation of financial instruments that have the characteristics of both equity and liability, so-called hybrid financial instruments. IASB is trying to create a new way of classifying this kind of instruments. READ MORE

  5. 4. Determinants of Disclosure Quality: A study of environmental liability disclosures

    University essay from Göteborgs universitet/Graduate School

    Author : Anna Hallgren; Julia Johansson; [2016-09-15]
    Keywords : ;

    Abstract : Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability. READ MORE

  6. 5. Changes in External Accounting Framework and its impact on Asset & Liability Management

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Theis Jörgensen; [2016]
    Keywords : changes in the external accounting framework; asset and liability management; asset allocation; credit risk;

    Abstract : Purpose: The purpose of this investigation is to contribute to the understanding of how changes in the external accounting framework impacts an insurance company’s asset and liability management focusing on the asset side and credit risks. Method: This study has an actor’s approach. READ MORE