Essays about: "Management discretion"
Showing result 1 - 5 of 25 essays containing the words Management discretion.
-
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
-
2. A Qualitative Analysis of the Impact of Artificial Intelligence (AI) Adoption (Focusing on Machine Learning (ML)) on the Organizational Capabilities of the Telecom Industry in Sweden and Finland
University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomiAbstract : The German government's "Industry 4.0" paradigm transforms technology application across domains using real-time data and connectivity. The telecom sector's reliance on digital, software-driven infrastructure for real-time data and connectivity is paramount. READ MORE
-
3. 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
-
4. A Case study: Implementation analysis of labour market policies in Lund municipality.
University essay from Lunds universitet/Statsvetenskapliga institutionenAbstract : One by one, municipalities around Sweden have started their policies and activities to tackle unemployment. Lund municipality has since 2020 expanded its employment services. This study analyses the employment services implementation in Lund municipality's local government regime. READ MORE
-
5. Goodwill Impairment and Earnings Management in the year of the pandemic
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE