Essays about: "Financial loss"

Showing result 21 - 25 of 261 essays containing the words Financial loss.

1. 21. Nature’s Hidden Asset: Exploring Investors’ Awareness of Biodiversity

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Sofya Ignatenko; [2023]
   Keywords : Biodiversity; biodiversity loss; nature-related impacts; non-financial reporting; investors; financial industry; TNFD; Business and Economics;

   Abstract : This thesis studies the awareness of the Swedish financial sector on biodiversity and nature-related information by analyzing the external communication reports of firms listed on the NasdaqOMX stock exchange in Stockholm. The reports are analyzed with the help of a checklist and a Python script. READ MORE

3. 22. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

4. 23. Performance Ratio as a Metric in Swedish PV Park Procurements

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

   Author : Amanda Nilsson; Nora Orrenius; [2023]
   Keywords : Solar parks; key performance indicator; performance ratio; yield; solar park procurement; stakeholder analysis.; Solcellspark; nyckeltal; performance ratio; yield; solparksupphandling; intressentanalys;

   Abstract : When procuring a solar PV park in Sweden there are many stakeholders involved. As of today, the metric called performance ratio (PR) is often used to guarantee the park’s performance. Nonetheless, comprehending and evaluating PR can be challenging due to its inherent complexity. READ MORE

5. 24. The ESG Impact on Financial Stability: Evidence from China

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Yingyu Ni; Yini Huang; [2023]
   Keywords : systemic risk; ESG; ΔCoVaR; quantile regression; fixed effects; Business and Economics;

   Abstract : Systemic risk management is always of vital importance for financial stability, meanwhile Environmental (E), Social (S) and Governance (G) are a popular framework on a global scale which is used to assess business risks and opportunities. However, there is relatively little research about the relationship between ESG and systemic risk, especially in developing markets. READ MORE

6. 25. Into the Trading Book: Estimating Expected Shortfall

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Robin Eric Schmutz; Leonard Schneider; [2023]
   Keywords : Expected shortfall; Trading book; Historical simulation; Parametric estimation; Backtesting; Business and Economics;

   Abstract : In light of the revised 2019 proposals constituting the Fundamental Review of the Trading Book, which amend the third Basel Accord, expected shortfall is set to replace value at risk as the risk measure dictating banks' capital reserving requirements for exposure to market risk. This paper examines how best to accurately estimate expected shortfall from a regulatory perspective by carrying out an array of non-parametric as well as parametric methods over the recent years of financial instability. READ MORE