Essays about: "financial statements"

Showing result 16 - 20 of 181 essays containing the words financial statements.

  1. 16. Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Godefroy Späth; Robert Trampler; [2018]
    Keywords : Goodwill impairment; market reaction; nordic countries; G20; earnings management; IFRS 3; merger and acquisition;

    Abstract : In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. READ MORE

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

    University essay from Högskolan Dalarna/Företagsekonomi; 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

  3. 18. Due Diligence in Cross-Border M&As : Top Management Team's human capital affecting the speed of due diligence process

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Matti Salakka; Jürgen Sabernik; [2018]
    Keywords : Mergers Acquisitions; Due Diligence; Speed; Cross-border; Human Capital; Top Management Team;

    Abstract : Master Thesis in Business Administration Title:           Due Diligence in Cross-border M&As - Top management team´s human capital affecting speed of due diligence process Authors:       Jürgen Sabernik and Matti Salakka Tutor:          Tommaso Minola, Ph.D. READ MORE

  4. 19. Valuation Practices of IFRS 17

    University essay from KTH/Matematisk statistik; KTH/Matematisk statistik

    Author : Björn Widing; Jimmy Jansson; [2018]
    Keywords : IFRS 17; Valuation; Life insurance; Insurance contracts; Contractual service; IFRS 17; Värdering; Livförsäkring; Försäkringskontrakt; Avtalsmässig servicemarginal;

    Abstract : This research assesses the IFRS 17 Insurance Contracts standard from a mathematical and actuarial point of view. Specifically, a valuation model that complies with the standard is developed in order to investigate implications of the standard on financial statements of insurance companies. READ MORE

  5. 20. Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016

    University essay from Södertörns högskola/Företagsekonomi; Södertörns högskola/Företagsekonomi

    Author : David England; Elin Mikaelsson; [2018]
    Keywords : ;

    Abstract : International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. READ MORE