Essays about: "Pension accounting"
Showing result 1 - 5 of 9 essays containing the words Pension accounting.
-
1. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations
University essay from Göteborgs universitet/Graduate SchoolAbstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE
-
2. Gender inequalities in accounting and auditing businesses - A quantitative study
University essay from Umeå universitet/FöretagsekonomiAbstract : This quantitative study conducted by two students at Umeå University, studies if there are gender differences when it comes to salary and top positions in the accounting and auditing industry in Sweden. Previous studies have found that these differences, or gaps can relate to the glass ceiling theory. READ MORE
-
3. Systemic Risk in the Insurance Sector under Solvency II: An Analysis of the Pro-Cyclicality Channel
University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomiAbstract : This thesis studies the effect of a change in the regulatory environment on the cyclicality of insurers' investment behavior. Given their large amount of asset holdings, insurers have the potential to reinforce or dampen market and asset price movements. READ MORE
-
4. Has the amendment of IAS 19 increased the value-relevance of OCI in the Swedish stock market?
University essay from Umeå universitet/FöretagsekonomiAbstract : The evidence of this research paper suggests an increased value-relevance of OCI in the Swedish stock market after the 2011 amendment of IAS 19. This amendment eliminated the popular corridor approach that ‘smoothed’ the recognition of actuarial gains and losses and required companies instead to recognize such remeasurements directly to their full extent in OCI. READ MORE
-
5. Is transparent accounting information more value relevant? : A Scandinavian study on the removal of the corridor method.
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : This paper examines if the value relevance of pension accounting information has increased after the implementation of IAS 19R and its removal of the corridor method, requiring all firms with defined benefit pension plans utilising the corridor method to recognise previously disclosed actuarial gains and losses in the financial statement. With a sample of 185 Scandinavian firms and 370 firm-year observations for 2012 (disclosure year) and 2013 (recognition year) we perform two separate stock-price regressions (one recognition model and one recognition versus disclosure model). READ MORE