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Showing result 1 - 5 of 13 essays matching the above criteria.

1. 1. 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

3. 2. What is in a book? : A critical discourse analysis of the e-book debate between 2012 and 2016

   University essay from

   Author : Maria Lund; [2017]
   Keywords : E-books; E-book debate; Discourse analysis; Norman Fairclough; Public libraries; Publishers; Media;

   Abstract : The main objective with this Master’s thesis is to, through a critical discourse analysis, explore the overall discourses on e-books appearing in general Swedish media. The texts chosen for analysis consist of articles and debate entries published in four of Sweden’s largest newspapers during a five-year period. READ MORE

4. 3. Is cash still king? – A study of the firm characteristics that determine the cash holding levels of Swedish corporations and the impact of the 2008 financial crisis on corporate cash policies

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Robert Kinnunen; [2015]
   Keywords : Cash holdings; free cash flow theory; GMM estimation; dynamic panel regressions; pecking order hypothesis; Business and Economics;

   Abstract : The purpose of the thesis is to identify the key determinants of corporate liquidity in Swedish firms and whether these have changed in the wake of the 2008 financial crisis. For these means, data obtained from companies listed on the Swedish NASDAQ OMX Stockholm stock exchange are used to estimate a number of dynamic panel regression models in E-Views. READ MORE

5. 4. Swedish banks' Regulations and Risk Management - Is it a stricter process of granting credit?

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Therese Bellfors; [2015]
   Keywords : ;

   Abstract : The purpose of this thesis is to analyze whether the Swedish big banks have changed their lending standards as a result of the Global Financial Crisis in 2008. According to the picture of how the Swedish real estate economy is highlighted in media, the way households are allowed to consume, are to many incomprehensible and is something that further needs to be analyzed. READ MORE

6. 5. The Emergence of High Yield Bonds in the Nordic Region - An Empirical Study about the Characteristics and Rationale

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Xiaying Zhou; [2014]
   Keywords : High yield bonds; Leveraged loans; Credit spread; Nordic region; Europe;

   Abstract : In the Nordic region, companies have traditionally had a strong relationship with their lending banks. For this reason, bank loans have accounted for a significant portion of the corporate funding. However, after the financial crisis, a new trend was detected in the Nordic corporate bond market, especially among high yield bonds. READ MORE