Essays about: "listed banks"

Showing result 1 - 5 of 52 essays containing the words listed banks.

1. 1. Sustainability priorities of Swedish companies: an analysis of materiality matrixes

   University essay from Uppsala universitet/Institutionen för geovetenskaper

   Author : Yegana Abbaszade; [2023]
   Keywords : banking; capital goods; consumption items; daily items; material; investment;

   Abstract : In this study, I used quantitative content analysis to analyze the materiality matrixes of sustainability reports to identify the sustainability priorities of major companies in Sweden. I focus on the 131 largest listed companies in the country within six industries: material, consumer goods, capital goods, daily goods, banks, and investment companies. READ MORE

3. 2. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

   Author : August Forsell; Daan van Elk; [2023]
   Keywords : Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Abstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE

4. 3. Genbanksmaterial av ärt och åkerböna : en inventering av tillgängliga växtgenetiska resurser för förädling för svenska förhållanden

   University essay from SLU/Dept. of Plant Breeding (from 130101)

   Author : Linnea Svensson; [2022]
   Keywords : Pisum sativum; Vicia faba; växtgenetiska resurser; genbanker; växtförädling; svenska förhållanden; inhemskt producerat protein;

   Abstract : För att kunna trygga livsmedelsförsörjningen i världen krävs grödor som är anpassade för odling i olika klimatregioner. Genom växtförädling kan nya sorter av grödor, som är bättre anpassade, tas fram. READ MORE

5. 4. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9

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

   Author : Oskar Duan; Iuliana Tornea; [2022]
   Keywords : Expected credit loss; Incurred credit loss; Capital crunch; IFRS 9; Capital Requirements;

   Abstract : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. READ MORE

6. 5. Knowing Your Top Management Team - A Sustainability Success Factor?

   University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

   Author : Julia Lindblad; Miranda Ölund; [2022]
   Keywords : Top Management Teams; Demographic Characteristics; Relationships; Sustainability Performance; Upper Echelon Theory;

   Abstract : Today, there is increasing pressure on companies to conduct sustainable business if they want to survive long-term. To understand why certain companies report higher levels of sustainability performance than others, it is of interest to explore the potential role that the composition of top management teams (TMTs) plays in this matter. READ MORE