Essays about: "Management Remuneration"

Showing result 1 - 5 of 24 essays containing the words Management Remuneration.

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. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

   University essay from Umeå universitet/Företagsekonomi

   Author : Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
   Keywords : Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

   Abstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. READ MORE

4. 3. Top-down cost assessment and market regulatory conditions affecting BESS feasibility in the Spanish framework : Exploring the viability of utility-scale stand-alone Battery Energy Storage Systems in Spain

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Pere Abelló Sunyer; [2023]
   Keywords : Battery Energy Storage Systems BESS ; Regulatory framework; Operational optimization; Economic viability;

   Abstract : This thesis report provides a comprehensive analysis of the regulatory landscape governing Battery Energy Storage Systems (BESS) in Spain and offers insights into their operational optimization and economic viability. The study centers on a 40 MW BESS and explores three distinct case studies, each representing varying system durations (one, two, and four hours) and two different electricity price scenarios (2019 and 2022). READ MORE

5. 4. Board of Director ‘Skin in the Game’ and Firm Performance

   University essay from Göteborgs universitet/Graduate School

   Author : Simon Olsson; Viktor Kvarnlöf; [2021-06-30]
   Keywords : Corporate governance; director ownership; board composition; director independence; director remuneration; OMX Stockholm Small Cap; ownership and performance; panel data;

   Abstract : This paper investigates the relationship between the non-executive directors’ ‘skin in the game’ and firm performance. How to best assure impartial corporate governance to limit the distance between shareholders and management has received much attention over the years. READ MORE

6. 5. "Out of sight.... Out of mind" How employees made sense of organisational changes resulting from crisis management

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Sara Imaoui; Julia van Veen; [2021]
   Keywords : Sensemaking; Change management; Crisis management; Employees; Hospitality Industry; United Kingdom; Covid-19; Lockdown; Business and Economics;

   Abstract : Abstract Purpose - The purpose of this study is to gain a deeper understanding of how employees, of the London Hilton on Park Lane hotel, make sense of organisational changes resulting from crisis management during the Covid-19 pandemic. We aim to contribute to the existing literature within the field of change and crisis management and build on Weick’s (1995) concept of sensemaking. READ MORE