Essays about: "IFRS performance"
Showing result 1 - 5 of 22 essays containing the words IFRS performance.
-
1. Peeking Through the Leaves : Improving Default Estimation with Machine Learning : A transparent approach using tree-based models
University essay from Umeå universitet/Institutionen för matematik och matematisk statistikAbstract : In recent years the development and implementation of AI and machine learning models has increased dramatically. The availability of quality data paving the way for sophisticated AI models. Financial institutions uses many models in their daily operations. READ MORE
-
2. 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
-
3. Probability of Default Term Structure Modeling : A Comparison Between Machine Learning and Markov Chains
University essay from Umeå universitet/Institutionen för matematik och matematisk statistikAbstract : During the recent years, numerous so-called Buy Now, Pay Later companies have emerged. A type of financial institution offering short term consumer credit contracts. As these institutions have gained popularity, their undertaken credit risk has increased vastly. Simultaneously, the IFRS 9 regulatory requirements must be complied with. READ MORE
-
4. Is operating performance driving stock performance? - A study on Swedish listed real estate companies
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. READ MORE
-
5. Diversity In Performance Reporting. Empirical Evidence From The London Stock Exchange Concerning The Classification Of Interest Components Within The Income Statement
University essay from Göteborgs universitet/Graduate SchoolAbstract : This study is motivated by the concerns of researchers, practitioners, and regulators regarding the drawbacks of non-statutory earnings subtotals. We investigate whether the flexibility in classifying subtotals within the income statement provided to managers under IFRS serves its intended purpose of facilitating the needs of investors. READ MORE