Essays about: "Ebba Ohlson"

Found 2 essays containing the words Ebba Ohlson.

  1. 1. Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Sara Johansson; Ebba Ohlson; [2022]
    Keywords : Sustainability reporting; Sustainability reporting and accounting; Legitimacy; Comparability; Reliability; Inconsistency; Sustainability data; GRI; Reporting Standards; Reporting methods; Future forecast ; Hållbarhetsrapportering; Hållbarhetsrapportering och redovisning; Legitimitet; Jämförbarhet; Pålitlighet; Inkonsekvens; Hållbarhetsdata; Rapporteringsstandarder; Rapporteringsmetoder; GRI; Framtidsprognos ;

    Abstract : Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. READ MORE

  3. 2. 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