Essays about: "ifrs and gaap"

Showing result 1 - 5 of 32 essays containing the words ifrs and gaap.

1. 1. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

3. 2. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

   University essay from Umeå universitet/Företagsekonomi

   Author : Maxx Hillman; Linus Sjösten; [2022]
   Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

   Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE

4. 3. The Relevance of Expected Credit Losses: The effect of IFRS 9 on analyst forecast accuracy

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

   Author : Gustav Jansson; Victor Wolf; [2021]
   Keywords : IFRS 9; Decision Usefulness; Forecast Accuracy; Credit Losses; Difference-in-Differences;

   Abstract : This study examines how the adoption of the expected loss model under IFRS 9 has affected the forecast accuracy of credit losses. Specifically, we investigate the effect on absolute forecast errors and forecast dispersion. READ MORE

5. 4. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS

   University essay from Göteborgs universitet/Graduate School

   Author : Hairong Chen; [2019-08-08]
   Keywords : ;

   Abstract : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. READ MORE

6. 5. Can Optimism in Press Releases Increase Abnormal Stock Returns? - An Event Study and Text-Analysis of Press Releases Issued by FinTech Companies under IFRS and US GAAP

   University essay from Göteborgs universitet/Graduate School

   Author : Fynn Euchner; Viktor Goldenius; [2019-08-08]
   Keywords : Event Study; FinTech; Text-analysis; DICTION; Capitalisation vs Expensing; Press-releases;

   Abstract : Purpose The purpose of our study is to investigate and compare the level of optimism in press releases regarding R&D operations for FinTech companies under US GAAP and IFRS and how it affects abnormal stock returns under these two accounting standards. Research Design In order to conduct this study, an event study is used with 3, 5 and 11-days event windows, a 30-days estimation window and a gap of 10 trading days. READ MORE