Essays about: "Conservative Reserves"

Found 5 essays containing the words Conservative Reserves.

  1. 1. Pricing Conservatism: An Empirical Study on the Value Relevance of Conservative Reserves in Swedish Firms

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

    Author : Jakob Lembke; Viktor Lundberg; [2020]
    Keywords : Abnormal return; Conservative Accounting; Conservative Reserves; Conservative Reserve Ratio; Market Efficiency;

    Abstract : The purpose of this study is to evaluate the financial market's efficiency in respect to conservative accounting. Particularly the study focuses on conservative accounting's influence on the reported return on owners' equity, including the influence of build-ups and realizations of conservative reserves. READ MORE

  3. 2. Earnings Management under IFRS

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : David Backaliden; Ragnar Nilhag; [2017]
    Keywords : Earnings Management; Discretionary Accruals; Jones Cash Flow Model; IFRS; Conservatism; Business and Economics;

    Abstract : Title: Earnings Management under IFRS Date of seminar: 2017-05-29 Authors: David Backaliden & Ragnar Nilhag Supervisor: Peter W. Jönsson Keywords: Earnings Management, Discretionary Accruals, Jones Cash Flow Model, IFRS, Conservatism. READ MORE

  4. 3. 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

  5. 4. The Governance Effects of Credit Rating Changes : A Study of the European Banking Market

    University essay from Institutionen för nationalekonomi och statistik (NS)

    Author : Christoffer Wallertz; [2013]
    Keywords : ;

    Abstract : The results from this research provide numerous evidence that credit rating changes have consistent governance effects on the European banking market. In the event of a credit rating downgrade, banks on the European banking market decrease in size and set aside more capital as reserves for non performing loans. READ MORE

  6. 5. Diamonds and sustainable growth : The success story of Botswana

    University essay from Nationalekonomiska institutionen

    Author : Joakim Hilldén; Johan Mesterton; [2006]
    Keywords : Botswana; Diamonds; Natural resource abundance; Resource curse; Dutch disease; Institutional quality;

    Abstract : Numerous studies have confirmed a statistically significant negative relationship between natural resource abundance and economic growth. This has been labeled “The Resource Curse”. In this paper we try to explain why Botswana, a country heavily dependent on its diamond industry, has managed to generate sustainable growth. READ MORE