Essays about: "Credit loss accounting"

Showing result 1 - 5 of 11 essays containing the words Credit loss accounting.

1. 1. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

   Author : August Forsell; Daan van Elk; [2023]
   Keywords : Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Abstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. 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. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9

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

   Author : Oskar Duan; Iuliana Tornea; [2022]
   Keywords : Expected credit loss; Incurred credit loss; Capital crunch; IFRS 9; Capital Requirements;

   Abstract : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. READ MORE

5. 4. Climate-neutral buildings – Impact of existing definitions on building design

   University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

   Author : Nishat Tasnia Aive; Roberts Razna; [2022]
   Keywords : Climate neutrality; Climate-neutral buildings; Climate impact; Climate compensation measures; Climate-neutral certifications; Technology and Engineering;

   Abstract : Climate change poses one of the most substantial threats to humanity today global greenhouse gas emissions are not reduced drastically in the near future, it can lead to severe consequences worldwide. To address this issue, global and national goals have been developed which aim to foster climate-neutral societies and industries. READ MORE

6. 5. The Relevance of Expected Credit Losses: The effect of IFRS 9 on analyst forecast accuracy

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

   Author : Gustav Jansson; Victor Wolf; [2021]
   Keywords : IFRS 9; Decision Usefulness; Forecast Accuracy; Credit Losses; Difference-in-Differences;

   Abstract : This study examines how the adoption of the expected loss model under IFRS 9 has affected the forecast accuracy of credit losses. Specifically, we investigate the effect on absolute forecast errors and forecast dispersion. READ MORE