Essays about: "managerial judgment"

Showing result 1 - 5 of 8 essays containing the words managerial judgment.

  1. 1. 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. 2. Navigating the Landscape of Strategic Investment Decisions - A qualitative study investigating factors influencing the individual decision-maker during the SID process.

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Ida Pettersson; Arnela Saranovic; [2023]
    Keywords : Strategic investment decision; managerial judgment; economic rationality; decision making behavior; uncertainties; Business and Economics;

    Abstract : Title: Navigating the Landscape of Strategic Investment Decisions Course: BUSN79, Degree Project in Accounting and Finance, Master, 15 ECTS Authors: Ida Pettersson & Arnela Saranovic Supervisor: Johan Dergård Examiner: Anders Anell Key words: Strategic investment decision, managerial judgment, economic rationality, decision making behavior, uncertainties Purpose: The purpose of this study is to investigate factors influencing the individual decision maker during the process of SIDM. Methodology: The research approach of this study is qualitative and of exploratory nature. READ MORE

  4. 3. The Reform Of Leadership Skills In Swedish Healthcare: An Innovative Behavior : A qualitative study about physician leadership in Swedish medical teams and how crises affect them.

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Gideon Uregha Imeli; Isabelle Johansson; [2021]
    Keywords : to work cycle; contingency theory; general leadership; the effect of the Covid-19 crisis on healthcare leadership; crisis leadership;

    Abstract :   Background:Sweden is known for having a good infrastructure in health care that enables the medical profession to provide effective patient care. The pandemic struck the world in March 2019 and has since then shown transparency, strengths and weaknesses in the system. Transit zones, modern solutions, and overworked staff have been noticed. READ MORE

  5. 4. The Generation and Development of Trust in the Sharing Economy : From the seller's perspective

    University essay from Uppsala universitet/Industriell teknik

    Author : Shuyue Fei; [2020]
    Keywords : The sharing economy; trust;

    Abstract : The sharing economy (SE) is a new business model that can optimize allocation of resources by enabling people share the idling assets through the online platform without the transformation of ownership. One of the important characteristics of SE is to build up interpersonal trust, which is the foundation of SE. READ MORE

  6. 5. Numbers VS Narratives in the Eyes of Non-professional Investors

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Alexander Hedlund; Mattias Nilsson; [2017]
    Keywords : Dissonance; CEO-statement; Non-professional investors; Narrative reporting; Accounting communication; Business and Economics;

    Abstract : Purpose: In an explorative manner this thesis aims to research how the content of CEO-statement affects non-professional investors’ opinion of a company’s prospects. Methodology: This study is to be considered a qualitative study based on an inductive orientation regarding the role of theory. READ MORE