Essays about: "financial analysis accounting ratios"

Showing result 1 - 5 of 14 essays containing the words financial analysis accounting ratios.

  1. 1. 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

  3. 2. Nearly four decades later: Is accounting still useful in predicting business failure? Probabilistic business failure prediction on Nordic manufacturing firms

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

    Author : Linus Haglund; Martin Roe Olufsen; [2021]
    Keywords : Business failure prediction; Probit analysis; Financial ratio analysis; IFRS; Decision relevance of accounting;

    Abstract : With the aim of examining whether accounting-based failure prediction models still can be used effectively, this thesis investigates how well prediction models classify a modern sample of firms applying IFRS. In doing so, this thesis anchors on the Skogsvik (1987) study and performs a three-step plan. READ MORE

  4. 3. 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

  5. 4. Bankruptcy Prediction of Swedish SMEs and the importance of CEO characteristics

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Izabella Källholm; Fredrika Svanholm; [2018]
    Keywords : Altman and Sabato; Bankruptcy Prediction; Financial Distress; SME; CEO characteristics;

    Abstract : This thesis investigates whether an accounting-based bankruptcy prediction model based on the logit analysis developed by Altman and Sabato (2007) can be enhanced by incorporating CEO specific variables. The study concentrates on Swedish non-listed SMEs by reason that the SME sector is an important engine to the growth of the Swedish economy. READ MORE

  6. 5. “Brand Equity – A Study on the relationship between brand equity and stock performance”.

    University essay from Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; [2017]
    Keywords : Brand equity; Stock performance; information asymmetry; financial disclosure; Nordic; relationship;

    Abstract : In today’s competitive market companies aim at increasing revenue to acquire a higher market share. Previous research indicates that this can be achieved with intangible assets. READ MORE