Essays about: "nature of financial accounting,."
Showing result 16 - 20 of 22 essays containing the words nature of financial accounting,..
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16. Relationship banking during times of distress - A study of what factors affect the actions taken by Swedish banks when a borrowing firm is undergoing financial distress
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper investigates what factors affect Swedish banks' behaviour in situations where medium sized commercial customers experience financial distress. The empirical findings are based on qualitative data acquired through 27 interviews with representatives from the four largest Swedish banks, financial advisors and experts, as well as equity investors. READ MORE
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17. The relationship between accountants and external auditors : A case study from client’s perspective on subordinate level
University essay from Företagsekonomiska institutionenAbstract : The nature of the auditor-client relationship is a complex aggregate involving a number of groups and individuals between both parties. Although auditor-client relationship is an important subject in the accounting and auditing literature, what has not been extensively studied is the complex relationship between the clients accounting staff and the external audit group at subordinate organization level. READ MORE
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18. Pinpointing the early stages of corporate decline: A prediction model for business distress in large Nordic listed firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper attempts to analyze the multidimensional nature of corporate decline for large, publicly held firms in Denmark, Finland, Norway and Sweden to determine (i) whether early stage decline can be clearly distinguished and (ii) whether it can be predicted in advance by investors and analysts using cross-disciplinary determinants. In doing so, we attempt to standardize commonly used key terms pertaining to corporate failure, and to aggregate the various approaches used by academia, credit rating firms, and turnaround professionals to investigate firms using data from 2001 to 2011. READ MORE
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19. Fair Value Accounting and Procyclical Behavior in the Swedish Banking Sector
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Introduction The recent financial crisis has given rise to a discussion among academics and the general public on how accounting contributed to the calamity. Fair value accounting has been called into question as being procyclical. READ MORE
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20. IFRIC 13 Customer Loyalty Programmes. Its effects on the information quality of companies' accounting
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : General description of the research problem: When accounting for customer loyalty programs today, companies have to follow the rules of IAS 18 which offers two ways of accounting. The companies can follow paragraph 13 or paragraph 19 and therefore practice is varying and the companies’ accounting is not comparable. READ MORE
