Essays about: "Alexander Airaxin"
Found 2 essays containing the words Alexander Airaxin.
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1. Credit Loss Accounting and Value Relevance: A Comparative Study of Accounting Standards in European Banks
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : By comparing the value relevance of the incurred credit loss model under IAS 39 and the expected credit loss model under IFRS 9 we investigate whether the IASB has succeeded with its goal of improving accounting relevance and quality through the implementation of IFRS 9 and contributed to investors gaining better and more relevant information. Using a modified version of the Ohlson (1995) valuation framework on a sample of 163 European banks (3 756 unique observation) between 2010 and 2020, we find that credit loss accounting under IFRS 9 is more value relevant than under IAS 39, and that the IASB thus has succeeded in this regard. READ MORE
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2. Earnings management during recessions, A study on US listed firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : We examine the relationship between underlying macroeconomic conditions and the tendencies for firms to manage earning. We do this by focusing on both accrual-based and real activities manipulation over time, using a time-series approach. READ MORE