Essays about: "managerial accounting"

Showing result 1 - 5 of 37 essays containing the words managerial accounting.

  1. 1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

    University essay from Göteborgs universitet/Graduate School

    Author : Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
    Keywords : Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

    Abstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. 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. Stuck in translation: Why public agencies seldom succeed implementing performance budgeting : A case study on output controls of the Swedish Armed Forces

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : Andreas Egevad; [2023]
    Keywords : management accounting; public sector agencies; performance budgeting; efficiency; multiple institutional logics; sociology of translation; trust;

    Abstract : Despite its benefits, output controls are less prevalent than its counterpart input controls in public sector agencies. Performance budgeting aligns the input of resources with the output of products and services systematically, enabling assessment of the efficiency and effectiveness of organizational activities. READ MORE

  5. 4. Navigating the Landscape of Strategic Investment Decisions - A qualitative study investigating factors influencing the individual decision-maker during the SID process.

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Ida Pettersson; Arnela Saranovic; [2023]
    Keywords : Strategic investment decision; managerial judgment; economic rationality; decision making behavior; uncertainties; Business and Economics;

    Abstract : Title: Navigating the Landscape of Strategic Investment Decisions Course: BUSN79, Degree Project in Accounting and Finance, Master, 15 ECTS Authors: Ida Pettersson & Arnela Saranovic Supervisor: Johan Dergård Examiner: Anders Anell Key words: Strategic investment decision, managerial judgment, economic rationality, decision making behavior, uncertainties Purpose: The purpose of this study is to investigate factors influencing the individual decision maker during the process of SIDM. Methodology: The research approach of this study is qualitative and of exploratory nature. READ MORE

  6. 5. Earnings Management during the Covid-19 Pandemic: Evidence from Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Anastasija Ljubisavljević; Catarina Jakobsson; [2022]
    Keywords : Covid-19 Pandemic; Earnings Management; Accrual-based Earnings Management; Modified Jones Model; Real Earnings Management; Big Bath Accounting;

    Abstract : The financial difficulties following the Covid-19 pandemic have been many. Typically in situations of financial distress, firms are incentivized to utilize earnings management techniques to alter the picture of their financial situation, due to market-based pressure. READ MORE