Essays about: "Impact of credit management in banks"
Showing result 1 - 5 of 15 essays containing the words Impact of credit management in banks.
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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 finansieringAbstract : 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
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2. Investigating the Adoption of Blockchain Technology for Cross-Border Payments in the Swedish Financial Industry : A Diffusion Theory Approach through Expert Interviews
University essay from Linnéuniversitetet/Institutionen för informatik (IK)Abstract : The adoption of blockchain technology for cross-border payments is not an easy task.However this qualitative study further investigates the connotations associated with adoptionof blockchain in cross-border financial transactions within Swedish financial institutions suchas banks, fintech, and credit management service companies. READ MORE
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3. The Impact of the Recession on Swedish Real Estate Companies : A Study of Financial Strategy and Risk Management of Companies with Different Credit Ratings
University essay from KTH/Fastighetsföretagande och finansiella systemAbstract : The world's economies are in a turbulent phase where rising inflation has hit the global and Swedish economy hard. The Central Bank of Sweden has raised the policy rate expansively in recent months, with the intention of curbing inflation. READ MORE
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4. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326
University essay from Umeå universitet/FöretagsekonomiAbstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE
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5. The Relationship between United Nations’ 17 Sustainable Development Goals and Swedish Banks’ Credit Rating of Manufacturing Customers
University essay from KTH/Skolan för industriell teknik och management (ITM)Abstract : The sustainable development of the section providing financing within Swedish banks are going through major challenges and changes. The United Nations is constantly working on improving sustainable directives within all industries to ultimately reach all 17 sustainable development goals that have been set up for a more sustainable world. READ MORE