Essays about: "Defined benefit obligations"
Found 5 essays containing the words Defined benefit obligations.
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1. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations
University essay from Göteborgs universitet/Graduate SchoolAbstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE
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2. Diversity In Performance Reporting. Empirical Evidence From The London Stock Exchange Concerning The Classification Of Interest Components Within The Income Statement
University essay from Göteborgs universitet/Graduate SchoolAbstract : This study is motivated by the concerns of researchers, practitioners, and regulators regarding the drawbacks of non-statutory earnings subtotals. We investigate whether the flexibility in classifying subtotals within the income statement provided to managers under IFRS serves its intended purpose of facilitating the needs of investors. READ MORE
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3. Life as citizen or stateless in Burma - A case study of the concepts of citizenship and statelessness in a weak state
University essay from Lunds universitet/Statsvetenskapliga institutionenAbstract : Ever since the principle of sovereignty was established in Europe after the peace of Westphalia in 1648, the importance of belonging to a state has increased. And in today's society, during a time filled with a lot of wars and a major refugee crisis, having a citizenship has never been more important. READ MORE
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4. PPGIS and Public meetings : an evaluation of public participation methods for urban planning
University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskapAbstract : The primary purpose of this study is to compare and evaluate two public participation methods. The two methods are public meetings and Public participatory GIS (PPGIS). Public meetings are an established public participation method for urban planning in Sweden. READ MORE
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5. Basel II - the revised framework and its effect on loan finance from a borrowers perspective
University essay from Lunds universitet/Juridiska institutionenAbstract : This thesis is about the risk management of banks and how changes in regulatory capital charges can affect a borrower in the Swedish capital market. The thesis takes the perspective of a borrower but also explains how banks are affected by changes in regulatory capital requirements. READ MORE