Essays about: "financial statements"

Showing result 6 - 10 of 181 essays containing the words financial statements.

  1. 6. A STUDY OF INVESTMENT AND FIRM VALUE : Evidence from public real estate companies in Europe

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

    Author : Babak Bayat Babolghani; Sebastian Reuter; [2019]
    Keywords : ;

    Abstract : This paper investigated the relationship between investments and value of the 100 public real estate companies in Europe for the period between 2008-2018. Percentage alteration in long-term investments by the firms represents the investments and percentage alteration in total market value is considered as indicator of value of the firms. READ MORE

  2. 7. Swedish Bank Directors' Perceptions of Extended Audit Reports

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

    Author : Malin Pantsar; Tova Josefsson Hillström; [2019]
    Keywords : extended audit report; assurance level; materiality level; key audit matters; lending decisions;

    Abstract : Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders. READ MORE

  3. 8. Accounting for Cryptocurrencies - A Nightmare for Accountants

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

    Author : Ellinor Sundqvist; Piia Hyytiä; [2019]
    Keywords : Cryptocurrency accounting; Earnings Management; Assets; Disclosures; Revenues; IFRS; IAS;

    Abstract : Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. READ MORE

  4. 9. Innovation Gene: the relationship between financial performance and communicating innovation in mission statement

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Ahmed F. Ali; Carlos Yalta Vargas; Mohammed Fakhouri; [2019]
    Keywords : Innovation; financial performance; mission statement; communication; Fortune 500; revenues; profits; assets; market value.;

    Abstract : Mission statement is important to companies, especially as a strategic communication tool with stakeholders. Innovation is also important to companies and has its implications on performance. This study examines the relationship between financial performance and explicitly communicating innovation in mission statement. READ MORE

  5. 10. The implications of IFRS 9 – for Equity Analysts

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Neil Eriksson; Niklas Rådström; [2019]
    Keywords : Accounting quality; Accounting information; Conceptual Framework; IFRS 9; IAS 39; Expected Credit Loss model; Equity analyst;

    Abstract : The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st, 2018. READ MORE