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Showing result 16 - 20 of 24 essays matching the above criteria.

  1. 16. Experimental analysis of limitations in the strut-and-tie method

    University essay from Lunds universitet/Avdelningen för Konstruktionsteknik

    Author : Mikael Wahlgren; Niels Bailleul; [2016]
    Keywords : Strut-and-Tie method; Reinforced concrete; Concrete Damaged Plasticity; Fracture energy; Technology and Engineering;

    Abstract : One of the overall main purposes for a structural engineer is to design structures and structural elements so that they meet society’s safety requirements, yet use as little material as possible. In order to do so, the designer has to understand and simplify a complex reality. READ MORE

  3. 17. The Governance Effects of Credit Rating Changes : A Study of the European Banking Market

    University essay from Institutionen för ekonomistyrning och logistik (ELO)

    Author : Jacob Hermansson; [2013]
    Keywords : Credit Rating Changes; Banks; European Banking Market;

    Abstract : Background and problem: Recent banking and financial crises has undoubtedly stressed the importance of a sound and well-functioning banking system. The banking industry is in critical need of strong governance stemming from their opaque and complex business along with the high social costs incurred in the event of bank failure. READ MORE

  4. 18. The Effect of Conservative Accounting on the Bondholder-Shareholder Conflict and Cost of Debt

    University essay from Företagsekonomiska institutionen

    Author : Felix Nordlind; Samuel Lucki Racana; [2013]
    Keywords : Conservative Accounting; Bondholder-Shareholder Conflict; Corporate Debt; Bond Spread; Dividend Policy; Norway;

    Abstract : Prior research on conservative accounting and bondholder-shareholder conflict show that firms with higher degree of conservatism experience less austere conflict and lower cost of debt. However, since the implementation of IFRS in 2005, conservatism has been widely reduced in favor of fair value principles. READ MORE

  5. 19. Accounting Conservatism in Sweden : The effect of the IFRS adoption on conservatism in Swedish Accounting

    University essay from Företagsekonomiska institutionen

    Author : Hanna Embring; Johan Wall; [2012]
    Keywords : ;

    Abstract : Conservative accounting practices have influenced accounting traditions worldwide for centuries and have held a central position in Sweden through its incorporation in the accounting regulation. In 2005 Sweden, following a directive passed in the European Union, adopted IFRS, the accounting standard of the International Accounting Standards Board (IASB). READ MORE

  6. 20. Cross-country differences in the reporting of business combinations: An empirical study of purchase price allocations

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

    Author : Maria Johard; Hanna Löfgren; [2012]
    Keywords : business combinations; purchase price allocation; conservatism; transparency; IFRS 3;

    Abstract : Whether or not the introduction of the common, principles-based IFRS framework in 2005 has led to true harmonization of international accounting practice is a debated topic. An area where there is a potential of differing implementations of the standards is within the reporting of business combinations. READ MORE