Essays about: "international Accounting Standards in eu"

Showing result 1 - 5 of 14 essays containing the words international Accounting Standards in eu.

  1. 1. 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

  3. 2. Managerial Incentives and Earnings Management : An Empirical Examination of the Income Smoothing in the Nordic Banking Industry

    University essay from Företagsekonomiska institutionen

    Author : Alexandros Tsitinidis; Kenneth Duru; [2013]
    Keywords : Earnings Management; Income Smoothing; Financial reporting standards; Loan Loss Provisions; Managerial Incentives;

    Abstract : Prior empirical research, mainly conducted in US under the US GAAP, has indicated that managers in listed banks use loan loss provisions as a primary tool for income smoothing activities. Since 2005 the accounting environment in the European Union (EU) changed, as all listed companies are required to comply with International Financial Reporting Standards (IFRS). READ MORE

  4. 3. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

    University essay from

    Author : Shufen Deng; [2013]
    Keywords : IFRS; EU; accounting quality; information comparability; earning management; value relevance; timely loss recognition; information asymmetry; cost of capital; analyst forecast accuracy; information transfer; cross-country investment;

    Abstract : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. READ MORE

  5. 4. IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union

    University essay from IHH, Redovisning och finansiering

    Author : Robert Aronsson; Martin Högberg; [2009]
    Keywords : IAS 40; investment properties; accounting; harmonization;

    Abstract : Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. READ MORE

  6. 5. The pain versus the gain : A qualitative study on the proposed IFRS for SMEs whether it would be suitable for companies in Sweden

    University essay from Handelshögskolan vid Umeå universitet

    Author : Weena Göransson; [2008]
    Keywords : ;

    Abstract : Small and medium-sized enterprises (SME) are potentially the most dynamic sector of the economy and their growth is considered to be key for the overall economic well-being. Micro, small and medium-sized enterprises are socially and economically important, since they represent 99 % of all enterprises in the EU and provide around 65 million jobs and contribute to entrepreneurship and innovation. READ MORE