Essays about: "Introduction to financial accounting"

Showing result 6 - 10 of 24 essays containing the words Introduction to financial accounting.

  1. 6. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15

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

    Author : Malin Johansson; Robin Porkolab; [2019]
    Keywords : IFRS; IFRS 15; Accounting Regulation; Financial Accounting; Measurement and Disclosure;

    Abstract : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. READ MORE

  3. 7. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

    University essay from Högskolan Dalarna/Företagsekonomi

    Author : Abraham Monah; Osedebamen Okojie; [2018]
    Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

    Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE

  4. 8. Does policy adoption influence the association between socio-economic differences and smoking prevalence? A longitudinal analysis 2008-2015

    University essay from Lunds universitet/Socialmedicin och global hälsa

    Author : Nefti-Eboni Bempong; [2017]
    Keywords : Tobacco; Tobacco control; Tobacco prevention and Socio-economic status; Medicine and Health Sciences;

    Abstract : Abstract Introduction: Smoking is a major public health concern, accounting for nearly 700,000 deaths on an annual basis, globally. The socio-economic differences within smoking are well established, reflected in a social gradient that is estimated to account for half of the socio- economic differences in mortality for men aged 35-69 years in developed settings, such as the European region. READ MORE

  5. 9. The use and effects of non-GAAP earnings in the Swedish setting

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

    Author : Taneli Tolonen; Martin Pütsep; [2016]
    Keywords : Non-GAAP earnings; Swedish data; Industry classification; Event study; Value relevancy;

    Abstract : Non-GAAP earnings are commonly reported figures that do not follow the guidelines for earnings defined by accounting standards but are constructed instead by the company managers without restraint. Lately, there has been an increased focus and discussion on the integrity of the non-GAAP earnings as they might give a misleading indication about the financial performance. READ MORE

  6. 10. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    University essay from Umeå universitet/Företagsekonomi

    Author : Camila Carneiro Holanda; Lisa Magnusson; [2015]
    Keywords : Fair value; real estate; disclosures; quality; IAS 40; IFRS 13; compliance; investment properties; Europe;

    Abstract : IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. READ MORE