Essays about: "crisis accounting"

Showing result 1 - 5 of 71 essays containing the words crisis accounting.

  1. 1. Earning management in Swedish listed firms during the Covid-19 pandemic

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Niklas Aspegren; Niklas Gillmert Hansen; [2023]
    Keywords : Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

    Abstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE

  2. 2. Remote leadership implications for middle management : A case study on the transition from the office to remote

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Krecker Justus; Widlund Hjalmar; [2023]
    Keywords : Covid-19; Remote work; Middle manager; Six e-leadership competence theory; SEC; e-leadership; Leadership; Challenges;

    Abstract : The covid-19 crisis accelerated the remote work trend and led to a new landscape in business. This sudden shift posed unique challenges for managers and middle managers in particular. Forcing them to adapt their leadership styles and lead their teams remotely. READ MORE

  3. 3. 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. 4. Use of Management Accounting Under a Grant Administrated Project

    University essay from Göteborgs universitet/Graduate School

    Author : Therese Brodin; Anne De Silva; [2022-06-30]
    Keywords : Management accounting; Grant administration; Project; Public budget response; Private organisation; Public organisation; Tourism; SME; Adaptation; Svalbard; Local Government Financial Grant;

    Abstract : Background – Covid-19 pandemic has triggered responses for financial supports, governmental actions, and subsidies directed to specific industries in several countries inferring administration of projects under non-routine situations, including actors of various organisational structures. The aim of this thesis was to learn more about the use of management accounting under a new, non-usual situation from two interlinked levels, namely the societal and firm under a public grant administrated project context. READ MORE

  5. 5. Family-owned SMEs: Role models of crisis management A case study of how the practice of crisis management has been performed by nine Swedish family-owned SMEs during the Covid-19 pandemic

    University essay from Göteborgs universitet/Graduate School

    Author : Gustaf Liedholm; Robbin Jonsson; [2022-06-23]
    Keywords : Practice theory; Crisis management as practice; family-owned SMEs; Covid-19; rapid decision-making; communication; transparency;

    Abstract : Despite SMEs accounting for 99,9% of all registered firms in Sweden and that non-listed family-owned firms outperform their counterparts during crises, previous studies have neglected the field, resulting in an undiscovered void. Quantitative studies performed in the area serve a purpose for discovering how family-owned SMEs financially distinguish from other firms, but unfortunately such studies miss the important variable: what do they actually do? Through this qualitative study of crisis management as practice, we bridge the quantitative and qualitative, and present how Swedish family-owned SMEs have practiced crisis management during the Covid-19 pandemic. READ MORE