Essays about: "implementation of ifrs"

Showing result 1 - 5 of 62 essays containing the words implementation of ifrs.

  1. 1. Peeking Through the Leaves : Improving Default Estimation with Machine Learning : A transparent approach using tree-based models

    University essay from Umeå universitet/Institutionen för matematik och matematisk statistik

    Author : Elias Hadad; Angus Wigton; [2023]
    Keywords : Machine learning; Expected credit loss; Probability of default; ECL; PD; Risk Management; Credit Risk Management; Default Estimation; AI; Artificial intelligence; Fintech; Supervised learning; Decision tree; Random forest; XG boost; Transparency; Machine learning transparency;

    Abstract : In recent years the development and implementation of AI and machine learning models has increased dramatically. The availability of quality data paving the way for sophisticated AI models. Financial institutions uses many models in their daily operations. READ MORE

  3. 2. IFRS Impact on Swedish Companies

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Alexander Gunnervall; Jiahe Cheng; [2023]
    Keywords : Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

    Abstract : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. READ MORE

  4. 3. Accounting Policies Setting of Internally Developed Software and its Subsequent - Expenditures in The Traditional Production Organisations

    University essay from Göteborgs universitet/Graduate School

    Author : Alaa Al Mawed; Khaled Mohamed; [2022-06-30]
    Keywords : Accounting Policies; Internally Developed Software; Subsequent Expenditures; Maintenance Expenses; IFRS; Agile Method; Waterfall Method; Intangible Assets.;

    Abstract : Background: In recent decades, technologies have overlapped with many traditional products. The competition is no longer limited to the quality of the products but also to the level of technology used in the products. That resulted in traditional production organisations finding their way into the field of software development. READ MORE

  5. 4. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.

    University essay from Göteborgs universitet/Graduate School

    Author : Mikael Westerbäck; Viktor Sjöstedt; [2022-06-30]
    Keywords : Accrual-based earnings management; earnings quality; IFRS 15; regulation; revenue;

    Abstract : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. READ MORE

  6. 5. The Effect of Capitalizing Operating Leases on Company Propensity to Lease: A quantitative study on the effects of IFRS 16 on Swedish firms

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

    Author : Robert Lilja; Gustaw Siedlarski; [2022]
    Keywords : Leases; IFRS 16; Economic Consequences; Capitalization;

    Abstract : This study investigates whether firm propensity to lease has decreased after the implementation of IFRS 16. To answer this question, we use three cross-sectional regression models on data gathered from 90 Swedish firms in two-year intervals during 2015-2021. The firms were all listed on OMX Stockholm with their headquarters located in Sweden. READ MORE