Essays about: "accounting theory"

Showing result 16 - 20 of 276 essays containing the words accounting theory.

  1. 16. Management Control Systems, Performance and Uncertainty : A quantitative study on the role of MCS in uncertain contexts

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Julia Lewinson Skörd; Tova Racov; [2023]
    Keywords : Contingency Theory; Institutional Theory; Levers of control; Management Accounting; Management Control Systems; Performance; Organizational learning; Uncertainty;

    Abstract : Background: Management Control Systems are shown to be valuable tools for managing different contexts and enhance organizational performance. To succeed with intended strategies, organizations must balance different levers of controls (LOC). READ MORE

  3. 17. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

    Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
    Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

  4. 18. 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

  5. 19. Unlocking Shareholder Value : A Study of Mergers and Acquisitions in Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Adam Becker; Ludvig Engström; [2023]
    Keywords : mergers and acquisitions; event study; signalling theory; agency theory; strategic fit; cumulative abnormal returns; buy-and-hold abnormal returns; short-term stock performance; long-term stock performance;

    Abstract : This thesis examines whether mergers and acquisitions (M&A), ranging from 2009 to 2020, are value-generating for acquiring shareholders in the short-term and long-term of companies listed on the Stockholm Stock Exchange. A cohesive and integrated theoretical framework is formed in which six firm-specific and deal-specific variables are hypothesized to have varying impacts on both short- and long-term stock performance for acquiring shareholders. READ MORE

  6. 20. Analysing Regime-Switching and Cointegration with Hamiltonian Monte Carlo

    University essay from Uppsala universitet/Statistiska institutionen

    Author : Jakob Brandt; [2023]
    Keywords : Time Series Econometrics; Regime-Switching; Cointegration; Markov Chain Monte Carlo; Hamiltonian Monte Carlo;

    Abstract : The statistical analysis of cointegration is crucial for inferring shared stochastic trends between variables and is an important area of Econometrics for analyzing long-term equilibriums in the economy. Bayesian inference of cointegration involves the identification of cointegrating vectors that are determined up to arbitrary linear combinations, for which the Gibbs sampler is often used to simulate draws from the posterior distribution. READ MORE