Essays about: "Ebba Jerre"

Found 1 essay containing the words Ebba Jerre.

  1. 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 finansiering

    Author : Alexander Airaxin; Ebba Jerre; [2021]
    Keywords : IFRS 9; IAS 39; Credit loss accounting; Value relevance; Expected credit loss model;

    Abstract : 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