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Showing result 1 - 5 of 9 essays matching the above criteria.

1. 1. Goodwill Impairment and Earnings Management in the year of the pandemic

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Christine Dicken; Oskar Unger; [2021]
   Keywords : Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

   Abstract : 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

3. 2. Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016

   University essay from Södertörns högskola/Företagsekonomi

   Author : David England; Elin Mikaelsson; [2018]
   Keywords : ;

   Abstract : International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. READ MORE

4. 3. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
   Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

   Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

5. 4. Mark-to-Model - An Explanation of the Choice and Relative Use

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Mikael Svensson; Alexander Wingren; [2012]
   Keywords : Financial Instruments; Mark-to-model; Fair value accounting; Level 3 and IFRS 7; Business and Economics;

   Abstract : Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. READ MORE

6. 5. Financial disclosures in the European banking sector -An analysis of the Level 3 hierarchy

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Martin Bergström; Patrick Åkesson; [2011-06-29]
   Keywords : ;

   Abstract : Background: The large reorganisation of financial instruments in the US banking sector prior to the recent financial crisis and the effects related to the crisis, raise concerns of similar accounting disclosures in Europe. The valuation of the Level 3 financial instruments is based on unobservable inputs and the instruments shall be valued at their fair value, in which information asymmetry may present itself through the subjectivity in the valuation mechanism. READ MORE