Essays about: "historical development of accounting"
Showing result 1 - 5 of 6 essays containing the words historical development of accounting.
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1. Climate change adaptation and urban development: a genealogy of flood risk management in Glasgow
University essay from Lunds universitet/Avdelningen för Riskhantering och SamhällssäkerhetAbstract : As cities increasingly implement climate change adaptation (CCA) projects, it is important to assess the potential long-term consequences of urban climate adaptation on socio-economic inequalities. As CCA is still in its infancy, observing long-term impact can be challenging. READ MORE
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2. Credit Risk Model for loans to SMEs in Sweden : Calculating Probability of Default for SMEs in Sweden based on historical data, to estimate a financial institution’s risk exposure
University essay from Umeå universitet/Institutionen för matematik och matematisk statistikAbstract : As a consequence from the last financial crisis that began 2007 in USA, regulatory frameworks are continuously improved in order to limit the banks’ risk exposure. Two of the amendments are Basel III and IFRS 9. READ MORE
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3. The Bond Equity Yield Ratio : An investigation of its forecasting ability in Denmark, Finland, Norway and Sweden
University essay from Umeå universitet/FöretagsekonomiAbstract : Scientists and practitioners have for decades attempted to find methods to forecast movements in the capital markets, thereby trying to find a way to outperform the market. The origins of forecasting literature investigated traditional financial and accounting ratios such as the dividend yield (D/P) and the earnings yield (E/P). READ MORE
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4. Prediction of poor working capital development. Can poor working capital development be predicted using accounting based financial information?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : We investigate if accounting based financial information on an operating entity level can be used to predict poor working capital development (WCD) on a quarterly basis. The development is considered poor if the change in net working capital is not driven by an underlying change in customer orders, and hence poor in the sense that the development is unjustified. READ MORE
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5. International accounting standards. Future adoption of IFRSs in Japan and the Japanese accounting system
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem: With the globalization of financial and capital markets, the internationalization of accounting standards has inevitably become a trend. Over time Japanese accounting standards have been harmonized and converged towards IFRSs. The remaining question at the moment is whether Japan should adopt IFRSs or not. READ MORE
