Essays about: "Impact of Loan"

Showing result 1 - 5 of 87 essays containing the words Impact of Loan.

  1. 1. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

    Author : August Forsell; Daan van Elk; [2023]
    Keywords : Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

    Abstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE

  3. 2. Investigation of the Swedish study aid system : Significance of potential system misuse

    University essay from Umeå universitet/Företagsekonomi

    Author : Povilas Keniausis; Dmitri Kolyarchik; [2023]
    Keywords : CSN; economic student aid; Swedish study aid; student loan effects.;

    Abstract : Since the introduction of CSN (Centrala studiestödsnämnden/Swedish Board of StudentFinance), the amount of students entering higher education has drastically increased. Along-term investigation has been conducted by the Swedish Financial Department(Finansdepartementet) in order to identify potential ways of improvement of the Swedishstudy aid system. READ MORE

  4. 3. Probability of Default Machine Learning Modeling : A Stress Testing Evaluation

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

    Author : Tobias Andersson; Mattias Mentes; [2023]
    Keywords : Probability of Default; Machine Learning; Stress Testing; Logistic Regression; Decision Tree; Random Forest; Artificial Neural Network;

    Abstract : This thesis aims to assist in the development of machine learning models tailored for stress testing. The main objective is to create models that can predict loan defaults while considering the impact of macroeconomic stress. READ MORE

  5. 4. Effect of interest rates volatility on non-performing loan level in commercial banking sector in Rwanda : Effect of interest rates volatility on non-performing loan in Rwanda

    University essay from Karlstads universitet/Handelshögskolan (from 2013)

    Author : Nsengiyumva Samson; [2023]
    Keywords : ;

    Abstract : The financial sector in Rwanda is composed of two major categories of financial institutions. The first category consists of banking institutions that include commercial and investment banks, microfinance banks, microfinance institutions and SACCOS. READ MORE

  6. 5. Exploring the Swedish Credit Market Ecosystem : A study of loan intermediaries’ contribution to a more efficient consumer credit market

    University essay from KTH/Fastighetsföretagande och finansiella system

    Author : Emil Danielsson; Sofia Nork; [2023]
    Keywords : Credit market; consumer credit; ecosystem; financial intermediaries; loan intermediaries; Kreditmarknad; konsumentkrediter; ekosystem; finansiella intermediärer; låneförmedlare;

    Abstract : A long period of low interest rates, economic growth and a booming housing market hasresulted in an increase in the debt level of Swedish households. New digital ways of providingfinancial services are changing the traditional banking world and are often praised for beingefficient and inclusive. READ MORE