Essays about: "Generally Accepted Accounting Principles GAAP"

Showing result 1 - 5 of 6 essays containing the words Generally Accepted Accounting Principles GAAP.

  1. 1. Research and Development Spending in Bankruptcy Prediction: Examining an Adjusted Ohlson O-score Model

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

    Author : Greta Grunewald; Sara Lunning; [2021]
    Keywords : Bankruptcy Prediction; Research and Development R D ; Ohlson O-score Model; Generally Accepted Accounting Principles GAAP ; Conservative Accounting;

    Abstract : This thesis investigates whether bankruptcy prediction applying the Ohlson O-score model can be enhanced by modifying accounting variables associated with research and development (R&D) spending. To examine this, we study the expected risk of bankruptcy and R&D intensity among listed firms in the United States from 1990 to 2019. READ MORE

  2. 2. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS

    University essay from Göteborgs universitet/Graduate School

    Author : Hairong Chen; [2019-08-08]
    Keywords : ;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  3. 3. Earnings Management pre- and post IFRS Adoption : Results from Sweden, Finland and Norway

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Victor Dahlén; Daniel Lindberg; [2017]
    Keywords : Earnings management; Accruals management; Real activities manipulation; IFRS implementation; Information asymmetry;

    Abstract : This paper examines the behaviour and use of accruals management (AM) and real activities manipulation (RAM) under local Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) and if it has been altered following IFRS implementation in Sweden, Finland and Norway. The paper takes inspiration from Roychowdhury (2006) and Zang (2012) and use previously developed frameworks for earnings management. READ MORE

  4. 4. Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks

    University essay from Karlstads universitet/Fakulteten för ekonomi, kommunikation och IT

    Author : Rekha Gautam; [2011]
    Keywords : IFRS; EU; SGAAP; accounting quality; information asymmetry; cost of capital cost of equity capital;

    Abstract : IFRS standards are getting acceptance day by day rapidly in all over the world. It is because IFRSs are the global and common language, which are more transparent and comparable for the investors and users residing in different nations. IFRSs are mandatory for all companies listed in capital market within EU from the beginning of 2005. READ MORE

  5. 5. The US Adoption towards IFRS under Special Consideration of LIFO

    University essay from Högskolan i Jönköping/IHH, Redovisning och finansiering; Högskolan i Jönköping/IHH, Redovisning och finansiering

    Author : Anna Lexell; Kristina Lindstedt; [2010]
    Keywords : Adoption to IFRS; Convergence; LIFO; FIFO; SEC Roadmap; LIFO removal;

    Abstract : The United States Securities and Exchange Commission (SEC) issued a Roadmap in 2008 regarding a change in the American accounting standards system. The Roadmap proposes a potential adoption from the United States Generally Accepted Accounting Principles (US GAAP) to the International Financial Reporting Standards (IFRS). READ MORE