Essays about: "long - term liabilities"

Showing result 1 - 5 of 7 essays containing the words long - term liabilities.

1. 1. Banks' Interest Rate Risk Exposure Under Low Rates: Tracing Exposure from Balance Sheet Positions

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Linnéa Ekberg; Denise Tayli; [2020]
   Keywords : Banks; Interest rate exposure; Low interest rates; Risk-taking;

   Abstract : Has the risk exposure of banks changed in response to low interest rates? We construct simple factor portfolios using the fair values of positions held by the U.S. banking sector in order to trace the interest rate exposure of individual positions on banks' balance sheets between 2001-2019. We find that the U. READ MORE

3. 2. Is financial health a determinant of sport success?

   University essay from Högskolan i Jönköping/Internationella Handelshögskolan

   Author : Albin Malmqvist; Marcus Hammarström; [2019]
   Keywords : Benchmarking; Financial benchmarking; Financial health; Ice hockey; Sport success; Grey Relational Analysis; Logistic Regression model;

   Abstract : The purpose of this study is to find the relationship between financial health in an ice hockey club and its sport success. The study answers the research question: How can financial health of Swedish ice hockey clubs be able to explain the sport success in the Swedish Hockey League? Based on the research question, the study uses the theory Benchmarking and a more specific benchmarking terminology called Financial benchmarking. READ MORE

4. 3. Unfolding Corporate Accelerators : The Learning Experiences Corporate Accelerator Programs Offer For Startups

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Jonna Tyynelä; Johanna Hagström; [2018]
   Keywords : Corporate Accelerator; Startup-Corporate Collaboration; Experiential Learning; Entrepreneurial Learning;

   Abstract : Background: The Corporate Accelerator (CA) trend has extended beyond high technology industries, gaining global traction across a variety of industries, such as in finance, healthcare, insurance, entertainment and consumer packaged goods. CAs are described as an approach that bridges the gap between corporations and startups, further supporting long-term growth and corporate renewal. READ MORE

5. 4. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

   University essay from KTH/Fastigheter och byggande

   Author : Nicole Hjertstedt; [2018]
   Keywords : IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

   Abstract : Traditionally  Operational  Leases  have  been  exempted  from  being  recognized  on  the  balance  sheet  of  the  financial  statements.  With  the  new  leasing  regulation  presented  by  the  International  Accounting  Standards Board  (IASB);  International  Financial  Reporting  Standards  16  (IFRS  16),  with  effective  date  of  2019‐01‐01  operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE

6. 5. The Crime of Fiscal Neglect and Punishment of High Rates – A Panel Study for EMU

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Victor Ahlqvist; [2016]
   Keywords : EMU; Long-term Interest Rates; Government Debt; Fiscal Deficits; GIIPS; Business and Economics;

   Abstract : This paper examines long-term interest rates and fiscal liabilities within EMU in the context of the recent sovereign debt crisis; where Greece, Ireland, Italy, Portugal and Spain faced rising interest rates in contrast to the rest of the EMU. An assessment of the short and long-run properties of long rates, fiscal deficits and government debt are estimated for 11 EMU countries in the time span 1999-2015. READ MORE