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Showing result 1 - 5 of 46 essays matching the above criteria.
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1. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.
University essay from Göteborgs universitet/Graduate SchoolAbstract : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. READ MORE
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2. Goodwill Impairment and Earnings Management in the year of the pandemic
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE
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3. 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 finansieringAbstract : 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
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4. Impact of Forward-Looking Macroeconomic Information on Expected Credit Losses According to IFRS 9
University essay from KTH/Matematik (Avd.)Abstract : In this master thesis, the impact of forward-looking macroeconomic information under IFRS 9 is studied using fictional data from a Swedish mortgage loan portfolio. The study employs a time series analysis approach and employs vector autoregression models to model expected credit loss parameters with multiple incorporated macroeconomic parameters. READ MORE
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5. IFRS 15: A critical evaluation of the newly issued revenue recognitions standard’s ability to reflect economic reality
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of this study has been to critically evaluate the newly issued revenue recognition standard’s ability to reflect economic reality. Methodology: To fulfil the purpose of this study, a qualitative document analysis of how different wide-spread perceptions of economic reality have been accommodated by the IASB under the development of IFRS 15 has been conducted with a backdrop in the developed framework. READ MORE
