Essays about: "financial statements"

Showing result 31 - 35 of 220 essays containing the words financial statements.

  1. 31. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Simon Burman; Gabriel Demirel; [2021]
    Keywords : Goodwill; business combinations; corporate acquisitions; subsequential measurements; purchase price allocation; impairments; amortization; intangible assets;

    Abstract : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. READ MORE

  3. 32. A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process.

    University essay from Umeå universitet/Företagsekonomi

    Author : Nivedita Sarker; Georgios Koilakos Chouzouris; [2021]
    Keywords : Human Resource Management; Human Resource Practices; Human Resource Accounting; Traditional Accounting; Decision-Making Process.;

    Abstract : Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. READ MORE

  4. 33. Market interpretation of reported currency effects on revenue in quarterly financial statements: reporting opaqueness, investor attention and market efficiency implications

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Sebastian Hofstedt; Tobias Scheufele; [2021]
    Keywords : Currency effects on revenue; investor attention; market efficiency; portfolio strategies; alpha; Business and Economics;

    Abstract : Seminar date: 2021-06-03 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Tobias Scheufele and Sebastian Hofstedt Supervisor: Håkan Jankensgård Examiner: Marco Bianco Key words: currency effects on revenue, investor attention, market efficiency, portfolio strategies, alpha Purpose: investigate the relationship between reported currency growth on revenue and subsequent stock prices following quarterly reports. Design a portfolio strategy to exploiting potential corrections of initial overreactions by market participants. READ MORE

  5. 34. How to Differentiate the Difference - A quantitative study on the determinants of discrepancies between expected and actual credit ratings in insurance companies

    University essay from Göteborgs universitet/Graduate School

    Author : Gustav Hellman; Henrik Walldén Persson; [2020-07-01]
    Keywords : Expected ratings; credit ratings; financial strength; discrepancy; earnings management; embedded value; IFRS; life insurers;

    Abstract : We study the determinants of discrepancies between expected and actual credit ratings among insurance companies. We analyze 124 public insurance companies with an assigned credit rating, and model discrepancies as the difference between expected and actual credit ratings. READ MORE

  6. 35. Monetary Policy and Financial Statements: Digesting the Firm Balance Sheet

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

    Author : Milton Manngård; Adam J:Son Lindh; [2020]
    Keywords : Monetary policy; Key interest rate; Friction; Leverage; Capital structure;

    Abstract : The aim of this study was to examine the connection between the key interest rate and firm leverage, and how that connection is affected if the changes in the rate is anticipated or not. In this study we cannot show that the Swedish repo rate is associated with firm leverage. READ MORE