Essays about: "accounting framework"

Showing result 1 - 5 of 219 essays containing the words accounting framework.

  1. 1. IT identity construction of Management Accountants: A multiple case study about the influence of digitalization on Management Accountants' identity

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

    Author : Johannes Bock; Daniel Friedrich; [2021]
    Keywords : Management Accounting; IT identity; Identity work; Identity regulation; Information systems;

    Abstract : This paper examines how Management Accountants' IT identities are constructed in an organizational context. Current research claims that IT systems affect the role as well as the required skill set of Management Accountants and thereby change their occupational role to the forward-looking role of a "Business Partner" (Goretzki et al. READ MORE

  2. 2. Performance Evaluation of a High Temperature Borehole Thermal Energy Storage Under Influence of Groundwater Flow

    University essay from KTH/Energiteknik

    Author : Max Hesselbrandt; [2021]
    Keywords : ;

    Abstract : Recent years have seen a growing interest in large-scale high-temperature borehole thermal energy storage (HT-BTES) as a means to store industrial waste heat and solar energy between the seasons. A profound understanding and characterization of the thermal and hydraulic processes involved in such systems is required for the optimal design as well as for environmental assessments of the storage. READ MORE

  3. 3. The Relevance of Expected Credit Losses: The effect of IFRS 9 on analyst forecast accuracy

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

    Author : Gustav Jansson; Victor Wolf; [2021]
    Keywords : IFRS 9; Decision Usefulness; Forecast Accuracy; Credit Losses; Difference-in-Differences;

    Abstract : This study examines how the adoption of the expected loss model under IFRS 9 has affected the forecast accuracy of credit losses. Specifically, we investigate the effect on absolute forecast errors and forecast dispersion. READ MORE

  4. 4. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Marcus Svensson; Amanda Hagos; [2021]
    Keywords : Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

    Abstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE

  5. 5. Credit Loss Accounting and Value Relevance: A Comparative Study of Accounting Standards in European Banks

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

    Author : Alexander Airaxin; Ebba Jerre; [2021]
    Keywords : IFRS 9; IAS 39; Credit loss accounting; Value relevance; Expected credit loss model;

    Abstract : By comparing the value relevance of the incurred credit loss model under IAS 39 and the expected credit loss model under IFRS 9 we investigate whether the IASB has succeeded with its goal of improving accounting relevance and quality through the implementation of IFRS 9 and contributed to investors gaining better and more relevant information. Using a modified version of the Ohlson (1995) valuation framework on a sample of 163 European banks (3 756 unique observation) between 2010 and 2020, we find that credit loss accounting under IFRS 9 is more value relevant than under IAS 39, and that the IASB thus has succeeded in this regard. READ MORE