Essays about: "accounting thesis and banks"

Showing result 1 - 5 of 27 essays containing the words accounting thesis and banks.

1. 1. Modelling the Exchange Rate: Evidence from the Impacts of Quantitative Easing in Sweden

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Anny Eklund; Markus Sallkvist; [2024]
   Keywords : Quantitative easing; Exchange rate; Bayesian VAR model; Small open economy; Triangular factorisation;

   Abstract : Quantitative easing, the unconventional monetary policy measure used by many central banks to combat low inflation when interest rates are at the lower bound, has shown to be an effective tool for depreciating the domestic currency. Although the exchange rate is of particular importance in a small open economy as it directly impacts inflation dynamics,trade competitiveness and plays a substantial role in shaping monetary policy, few papers have investigated how the depreciating effect of QE to the exchange rate works. 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. The 'Mask' of Banks: A Multiple Case Study of Impression Management Strategies in Disclosures for Money Laundering Scandals

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

   Author : Anqi Lu; Wenxuan Wang; [2022]
   Keywords : impression management; money laundering; banking industry; accounting narrative; the role of accounting;

   Abstract : This thesis examines how banks involved in the money laundering scandal have applied various impression management strategies in their accounting narratives as reactions to the public. We conducted a discourse analysis of four case banks' related disclosures from when they were exposed to the scandal until now. READ MORE

5. 4. What determines CEO compensation in retail banks? : A comparative study in Sweden and the UK following the financial crisis

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Didrik Peterzén; Anja Davidsson; [2019]
   Keywords : Corporate governance; CEO compensation; Financial Crisis; Retail banks.;

   Abstract : Abstract Background: Following the financial crisis in 2008, a debate concerning excessive compensation of CEOs in retail banks arose. Previous studies have examined the association between CEO compensation and different factors namely, firm performance, board characteristics and firm size. READ MORE

6. 5. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Abraham Monah; Osedebamen Okojie; [2018]
   Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE