Essays about: "an examination of financial reporting"

Showing result 1 - 5 of 10 essays containing the words an examination of financial reporting.

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. Is ESG Disclosure worth the effort?

   University essay from Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

   Author : Markus Nilsson; William Palmqvist; [2021]
   Keywords : ESG; Growth Companies; Active Return; First North;

   Abstract : Undoubtedly the interest in business sustainability has an upward sloping trend. This has led to an enhanced level of investment into this research field. Nonetheless, the research has mainly circulated sustainability measures for larger enterprises and neglected growth companies. READ MORE

4. 3. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

   University essay from Göteborgs universitet/Graduate School

   Author : Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
   Keywords : Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

   Abstract : In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are required to annually report information concerning the impact of their business activities related to the thematic categories ‘environmental matters’, ‘social & employee-related matters’, ‘respect for human rights’ and ‘anti-corruption & bribery matters’. Motivated by the desire to facilitate non-financial reporting practices for disclosure to enhance more sophisticated decision-making by stakeholders, the Directive allows for significant flexibility to capture the multidimensional nature of social and environmental issues for increased relevance, consistency and comparability of disclosures by undertakings in all sectors and across Member states. READ MORE

5. 4. Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Nathalie Schulz; Frida Burenius; [2016]
   Keywords : Integrated reporting; IIRC; ; GRI; human capital; human capital disclosures; disclosure scoreboard; legitimacy theory; stakeholder theory; OMXS30;

   Abstract : Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. READ MORE

6. 5. Environmental Reporting -An examination of the gap between public and private owned companies

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Niklas Karlsson; Erik Johansson; [2015-02-03]
   Keywords : Environmental reporting; sustainability; Global Reporting Initiative; comparability; private companies; public companies; stakeholder theory; accounting.;

   Abstract : Background and problem discussion: Companies’ accounting has expanded to contain more than only financial information, including also sustainability, such as environmental and social issues. Environmental reporting increased rapidly after its origin and several guidelines about how to report these issues were established. READ MORE