Essays about: "accounting thesis 2008"

Showing result 1 - 5 of 48 essays containing the words accounting thesis 2008.

  1. 1. 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

  3. 2. Exploring the Correlation Between Reading Ability and Mathematical Ability : KTH Master thesis report

    University essay from KTH/Lärande

    Author : Richard Sol; Alexander Rasch; [2023]
    Keywords : Reading ability; Mathematical ability; Model optimization; Eye-tracking; Correlation between mathematics and reading; Machine-learning models; Reading Fluency; Reading comprehension; Formative assessment; Ordinal Regression; Spearman’s correlation coefficient; Grid search.; Läsförmåga; Matematisk förmåga; Modelloptimering; Ögonspårning; Korrelation mellan matematik och läsning; Maskininlärningsmodeller; Läsflyt; Läsförståelse; Formativ bedömning; Ordinal regression; Spearmans korrelationskoefficient; Rutnätssökning.;

    Abstract : Reading and mathematics are two essential subjects for academic success and cognitive development. Several studies show a correlation between the reading ability and mathematical ability of pupils (Korpershoek et al., 2015; Ní Ríordáin & O’Donoghue, 2009; Reikerås, 2006; Walker et al., 2008). READ MORE

  4. 3. Management Control Tools and Firm Ambidexterity

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Semi Serifi; Gabriel Aniol; [2020]
    Keywords : PSFs; MCS; Management control tools; audit firm; IT firm; reuse economics; expert economics; explore; exploit.; Business and Economics;

    Abstract : Abstract Title: ​Management control tools and firm ambidexterity Seminar date: ​2020-06-03 Course: ​BUSN79 - Business Administration: Degree project in Accounting and Finance. Authors: ​Gabriel Aniol & Semi Serifi Advisors: ​Anders Anell Key words: ​PSFs, MCS, Management control tools, audit firm, IT firm, reuse economics, expert economics, explore, exploit. READ MORE

  5. 4. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    University essay from Göteborgs universitet/Graduate School

    Author : Anders Dahnér; Martin Hallgren; [2019-08-08]
    Keywords : Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Abstract : 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

  6. 5. The gender equality paradox in Swedish listed firms: are Swedish listed firms' financial performances affected by the ratio of women and men in leading positions?

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Madeleine Lindblad; [2019]
    Keywords : Financial performance Gender distribution Green yellow red list Swedish listed firms Top management constellation; Business and Economics;

    Abstract : This dissertation aims to investigate the Swedish private sector, with focus on the share of women in leading positions, and its effect on firms’ financial stability in terms of stock return volatility. This thesis is based on AllBright’s three lists from 2018 which rank Swedish listed firms after their level of gender equality within the companies’ top management. READ MORE