Essays about: "management accounting methods"

Showing result 6 - 10 of 45 essays containing the words management accounting methods.

  1. 6. 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. 7. Intangible assets and earnings management : An analysis in an EU context

    University essay from Umeå universitet/Företagsekonomi

    Author : Simon Björkmo; Magnus Eriksson; [2023]
    Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

    Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

  4. 8. Using the advanced methods of financial analysis to predict the bankruptcy of companies

    University essay from Göteborgs universitet/Graduate School

    Author : Ahmad Haitham Meslemani; Pai Peng; [2022-06-30]
    Keywords : Bankruptcy; predict financial analysis; Corporate evaluation; credit risk management; financial ratio; Failure determinants;

    Abstract : Due to the increase in corporate bankruptcy cases worldwide, the need has increased to find a way to protect companies from bankruptcy by finding a scientific model that enables business owners to predict it before it occurs. Therefore, the interest in predicting bankruptcy has recently become one of the most critical topics in accounting, finance, and finance. READ MORE

  5. 9. The Usefulness Of Modern Management Accounting Techniques On Management’S Decision Making: Case Of The Nigerian Manufacturing Industry

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Ugochukwu Kingsley Ebinaso; Chinedu Francis Ukwunna; [2022]
    Keywords : ;

    Abstract : ABSTRACT Purpose: This thesis examines the adoption and usage of modern management accounting techniques among the listed consumer goods manufacturing firms in Nigeria. Research Questions: This thesis addressed three research questions. READ MORE

  6. 10. Kartläggning av klimatarbete och klimatkrav i elnätsbranschen

    University essay from SLU/Dept. of Energy and Technology

    Author : Marcus Blomberg; [2022]
    Keywords : klimatpåverkan; elnät; offentlig upphandling; livscykelanalys; Green House gas protocol; scope 3;

    Abstract : The climate change is a growing issue that is put high up on the agenda for countries as well as businesses. In 2015 both EU and Sweden initiated joint initiatives to actively promote reduction of climate impact and stop the increase in global temperature. READ MORE