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Showing result 1 - 5 of 14 essays matching the above criteria.

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. Blockchain technology, an enabling force: : Getting access to a new spectrum of international markets

   University essay from Linnéuniversitetet/Institutionen för organisation och entreprenörskap (OE)

   Author : Felix Albrektson; Max Bergström; [2022]
   Keywords : ;

   Abstract : The impact that technology has on modern international business is comprehensive, it has, and is transforming the way that business and interaction are conducted across borders. Through development of new technologies arises opportunities to be exploited in the search for beneficial advantages. READ MORE

4. 3. Competing on sustainability - A study on stakeholder interaction, becoming truly sustainable and obtaining a sustained competitive advantage in an industry characterized by low sustainability maturity

   University essay from Lunds universitet/Produktionsekonomi

   Author : Kristina Källner; Anna Lundberg; [2022]
   Keywords : Sustainability; cold chain; pharmaceutical industry; stakeholder theory; sustainable business models; VRIO analysis; truly sustainable; competitive advantage; Technology and Engineering;

   Abstract : Although more and more companies are facing increasing pressure to take responsibility for their actions impacting sustainability, the pharmaceutical industry and in extension the cold chain solutions industry, have previously been exempted from scrutiny. Research on sustainability in the industry is lagging, why this master thesis aims to explore how sustainability can be incorporated into the business model while avoiding creating a disconnect between corporate strategy and actual sustainability impact. READ MORE

5. 4. The Unpredictable Financial Environment of Sustainability : A Multiple Case Study Examining Risks Associated with Environmental Sustainability and Its Perceived Impact on Financial Performance

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Daniel Faag; Vendela Sandstedt; [2021]
   Keywords : Environmental sustainability; Risk management; Financial performance; Sustainability risk management; Hållbarhet; Riskhantering; Finansiella resultat;

   Abstract : Global warming and environmental impact are topics that have received increased attention in recent years. Research suggests that companies should take more responsibility for this impact. READ MORE

6. 5. Home Energy Management Systems : A Research Study on the European and Nordic Market

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Emil Adeli; Gustav Hedman; [2020]
   Keywords : ;

   Abstract : Global energy consumption has more than doubled since the year of 1990, leading to energy efficiency and management becoming increasingly important topics on the sustainable development agenda. Home Energy Management Systems (HEMS) is a solution combining hardware and software for managing, measuring and analyzing residential energy consumption and in effect addressing the issue of increased energy expenditure. READ MORE