Essays about: "financial accounting risk"

Showing result 6 - 10 of 71 essays containing the words financial accounting risk.

  1. 6. Carbon Premium & Policy Uncertainty: An Analysis of Correlation Between Carbon Exposure and Stock Returns, and the Impact of Presidential Elections on Carbon Risk.

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Sander Hugosson; Jacob Lundquist; [2022]
    Keywords : Carbon premium; Stock returns; Sustainable finance; Presidential elections; Carbon emissions;

    Abstract : Earth's climate is changing, but the timing and extent of policy responses remain uncertain. This paper aims to test the correlation between firms' carbon emissions and stock returns. The analysis is two-leveled; a general test throughout the period 2012 to 2022, and two separate tests surrounding the last two American presidential elections. READ MORE

  3. 7. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9

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

    Author : Oskar Duan; Iuliana Tornea; [2022]
    Keywords : Expected credit loss; Incurred credit loss; Capital crunch; IFRS 9; Capital Requirements;

    Abstract : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. READ MORE

  4. 8. Evaluating information content of earnings calls to predict bankruptcy using machine learnings techniques

    University essay from Högskolan Dalarna/Institutionen för information och teknik

    Author : Arooba Ghaffar; [2022]
    Keywords : Bankruptcy prediction; Earnings Calls; Machine Learnings; Deep Learnings; Corporate failures; Web Scraping; Financial Data; Extracted Data;

    Abstract : This study investigates the prediction of firms’ health in terms of bankruptcy and non-bankruptcy based on the sentiments extracted from the earnings calls. Bankruptcy prediction has long been a critical topic in the world of accounting and finance. READ MORE

  5. 9. The Hedging Premium

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Jakob Mathiasson; Philip Hausenkamph; [2022]
    Keywords : Risk Management; Hedging; Firm Value; Insider Ownership; Foreign Ownership; Business and Economics;

    Abstract : Seminar Date: 2022-06-01 Course: BUSN79, Degree Project in Accounting and Finance Authors: Jakob Mathiasson & Philip Hausenkamph Examiner: Reda Moursli Key Words: Risk Management, Hedging, Firm Value, Insider Ownership, Foreign Ownership Purpose: The purpose of this paper is to investigate the impact of hedging derivatives on firm valuation in present time, as well as the partial effect of different corporate ownership structures affecting the relationship between hedging and firm value. Methodology: The econometrical approach is based on a random effects model, however also complimented by a fixed effects model. READ MORE

  6. 10. Current implications of the war in Ukraine on women’s rights.

    University essay from Linköpings universitet/Institutionen för tema

    Author : Mariia Makovetska; [2022]
    Keywords : women’s rights; Ukraine; war refugees; human rights; gender order; parenthood;

    Abstract : In February 2022 the lives of millions of people all over Europe have been divided into two parts – before and after the full-scale Russian invasion of Ukraine. Fearing for their lives, 5,2 million Ukrainians were forced to relocate to neighbouring countries, women and children accounting for about 90% of all refugees leaving Ukraine, as with few exceptions men are prohibited from leaving Ukraine by law. READ MORE