Essays about: "accounting of provision"

Showing result 1 - 5 of 23 essays containing the words accounting of provision.

1. 1. The impact of non-audit-services on audit quality

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

   Author : Carl Oscar Milebratt; Filippa Dunér; [2023]
   Keywords : audit quality; audit independence; non-audit-services; audit opinion; Swedish private firms;

   Abstract : This paper investigates non-audit services (NAS) impact on audit quality, a topic that has garnered significant attention due to concerns about auditors' ability to maintain independence. The increasing prevalence of NAS, coupled with a series of accounting scandals, has intensified stakeholder concerns, yet the true effect of NAS on audit quality remains ambiguous. READ MORE

3. 2. 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/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : 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. 3. Warranty Provisions …more like Earnings Management Provision?

   University essay from Göteborgs universitet/Graduate School

   Author : Kalle Wallgren; [2022-06-30]
   Keywords : warranties; warranty provisions; earnings management; Sweden;

   Abstract : This thesis explores the realm of accounting disclosure concerning warranties provisions and its relation to earnings management. Provisions for warranties require estimates and judgment for future claims, resulting in an accrual that can be used for earnings management, consequently undermining the usage of financial reports. READ MORE

5. 4. “Accountability and women's empowerment: a case of Microfinance and Grameen Bank”.

   University essay from Umeå universitet/Företagsekonomi

   Author : Sadat Aman Saad; [2021]
   Keywords : ;

   Abstract : Microfinance is the small-scale provision of financial services to poor people, particularly to women. Over the last four decades, the World Bankhas promoted microfinance as a key tool for addressing poverty alleviation and women’s empowerment (Weber, 2016). READ MORE

6. 5. The rise of Big Data in Austrian tax consultancies : How stakeholders of Austrian tax consultancies assess the potential influence of Big Data

   University essay from Linnéuniversitetet/Institutionen för informatik (IK)

   Author : Marc Buchner; [2020]
   Keywords : Big Data; tax; Austrian tax consultancies; consulting; information and communication technology; Big Data tools; Information Systems; Big Data; Steuerberatung; Österreichische Steuerberatung; Big Data in Österreich; Big Data tools; Informationstechnologie; Big Data in der österreichischen Steuerberatung; Steuerberatungskanzleien; Big Data und Steuer;

   Abstract : The fact is that every individual leaves behind vast amounts of data, companies collect this data and use the knowledge gained from it in a variety of ways. One area that is lucrative for the use of Big data is the financial sector. A prominent example of the use of Big data is real-time stock market insights. READ MORE