Advanced search

Showing result 1 - 5 of 16 essays matching the above criteria.

1. 1. Probability of Default Term Structure Modeling : A Comparison Between Machine Learning and Markov Chains

   University essay from Umeå universitet/Institutionen för matematik och matematisk statistik

   Author : Hugo Englund; Viktor Mostberg; [2022]
   Keywords : Machine Learning; Deep Neural Networks; XGBoost; Probability of Default; Term Structure Modeling; IFRS 9; Maskininlärning; Djupa neuronnät; XGBoost; Fallisemangsrisk; Terminsstruktursmodellering; IFRS 9;

   Abstract : 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

3. 2. IFRS 15: A critical evaluation of the newly issued revenue recognitions standard’s ability to reflect economic reality

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Albin Wärnlund; Tobias Klein; [2020]
   Keywords : Revenue recognition; IFRS 15; Economic reality; Economic substance over legal form; True and Fair view; Business and Economics;

   Abstract : 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

4. 3. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

   Author : Anna Widemar; Julia Gustafsson; [2020]
   Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

   Abstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE

5. 4. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

   University essay from Göteborgs universitet/Graduate School

   Author : Sebastian Engsevi; Oscar Robért; [2019-08-08]
   Keywords : Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

   Abstract : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. READ MORE

6. 5. 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