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Showing result 21 - 25 of 160 essays matching the above criteria.

  1. 21. Biodiversity, Ecosystem Services and the Banking Industry - Exploring the Scale of Interdependency and Potential Risks

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Jan-Niklas Heintze; [2021]
    Keywords : BES; Ecosystem Services; Biodiversity loss; Banks; Risk assessment; Equity portfolio; Business and Economics;

    Abstract : Biodiversity loss and ecosystem service (BES) degradation are translating into different risks for financial institutions which are not accounted for in a sufficient and adequate manner. Being a topic outside its core expertise and foci, the financial sector is lacking assessment methodologies for BES risks. READ MORE

  3. 22. 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

  4. 23. The Corona Crisis as Ultimate Stress Test- Market Reaction to EBA´s 2020 Stress Test Postponement

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Mishale Zahn; [2021]
    Keywords : EBA Stress Test; Financial Stability; Resilience; Bank Regulation; COVID-19;

    Abstract : In response to the COVID-19 outbreak, the European Banking Authority (EBA) decided to postpone its biennial 2020 stress test to 2021. The supervisory exercise was supposed to answer whether banks have sufficient capital to withstand the impact of a global economic recession. READ MORE

  5. 24. Customer Satisfaction in the Cooperative Banking industry: a quantitative approach.

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Nils Baqué; Alban Ferati; Rahul Singh; [2021]
    Keywords : Cooperative Banking Industry; Financial Industry; Retail Banking; Customer Satisfaction; Perceived Quality; Perceived Value; France;

    Abstract : [Introduction] Cooperative banks in France have a major impact on the finance industry and the French economy. The French financial ecosystem differs in comparison with other European countries because of a higher number of cooperative banking groups, which have a dominant market share in the financial industry. READ MORE

  6. 25. Integration of climate risks and opportunities in corporate reporting: An explorative study on the Task Force on Climate-related Financial Disclosures in the European financial sector

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

    Author : Roberta Di Marco; Ria Malatincova; [2021]
    Keywords : TCFD; climate-related risks; voluntary environmental disclosure; financial sector;

    Abstract : Motivated by the increased relevance of climate-related financial dependencies, this thesis examines the implementation of the Task Force on Climate-related Financial Disclosures (TCFD) in the European financial sector. It additionally explores the disclosure motivations, from the perspective of economics-based and socio-political theories. READ MORE