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Showing result 1 - 5 of 342 essays matching the above criteria.
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1. "The European Arrest Warrant: In Member States we trust, or do we? - Severe deficiencies in the EU Member States’ prisons raise challenges to the protection of fundamental rights"
University essay from Göteborgs universitet/Juridiska institutionenAbstract : The European Arrest Warrant has been acclaimed for its success since it entered into force on 1 January 2004. The principles of mutual recognition and mutual trust, which initially were intended to ensure free movement within the internal market, became cornerstones of EU cooperation in criminal law matters. READ MORE
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2. The Principle of Non-Regression Rule of Law in the EU
University essay from Stockholms universitet/Juridiska institutionenAbstract : The principle of non-regression is an novel concept in the EU rule of law area. The Court of Justice of the European Union ("Court" or "CJEU") has recently discussed it e.g., in Repubblika (Maltese Judges), Commission versus Poland (Disciplinary régime applicable to judges), Advocate General Tanchev in his Opinion in A. READ MORE
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3. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE
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4. Lobbying against increased accountability: The case of the European Sustainability Reporting Standards (ESRS)
University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomiAbstract : This study investigates the feedback received in the public consultation process for the European Sustainability Reporting Standards to determine if business associations engaged in lobbying by comparing the policy positions of said business associations to organizations geared towards examining and advocating for sustainability topics. The effects of the organization's characteristics on policy positions were examined based on findings of previous studies suggesting distinct factors determine the decision to lobby and the success of such actions. READ MORE
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5. 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 finansieringAbstract : 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
