Essays about: "pension accounting"

Showing result 1 - 5 of 9 essays containing the words pension accounting.

  1. 1. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    University essay from Göteborgs universitet/Graduate School

    Author : Anders Dahnér; Martin Hallgren; [2019-08-08]
    Keywords : Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Abstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE

  2. 2. Gender inequalities in accounting and auditing businesses - A quantitative study

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Lacey Leathers Näsman; Malin Olsson; [2018]
    Keywords : Glass Ceiling Theory; Discrimination; Sweden; Auditing business; Accounting business; Gender based salary; Women; Men;

    Abstract : This quantitative study conducted by two students at Umeå University, studies if there are gender differences when it comes to salary and top positions in the accounting and auditing industry in Sweden. Previous studies have found that these differences, or gaps can relate to the glass ceiling theory. READ MORE

  3. 3. Systemic Risk in the Insurance Sector under Solvency II: An Analysis of the Pro-Cyclicality Channel

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Anne Beck; [2017]
    Keywords : Cyclicality; Investment Behavior; Financial Stability; Insurance regulation;

    Abstract : This thesis studies the effect of a change in the regulatory environment on the cyclicality of insurers' investment behavior. Given their large amount of asset holdings, insurers have the potential to reinforce or dampen market and asset price movements. READ MORE

  4. 4. Has the amendment of IAS 19 increased the value-relevance of OCI in the Swedish stock market?

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Victor Lake; Sebastian Bauer; [2016]
    Keywords : Value-relevance; accounting standard change; pension accounting; IAS 19; defined benefit pensions; OCI; comprehensive income reporting.; Värde-relevans; redovisningsreglers förändring; pensionsredovisning; IAS 19; förmånsbestämda pensioner; Övrigt totalresultat; totalresultat rapportering.;

    Abstract : The evidence of this research paper suggests an increased value-relevance of OCI in the Swedish stock market after the 2011 amendment of IAS 19. This amendment eliminated the popular corridor approach that ‘smoothed’ the recognition of actuarial gains and losses and required companies instead to recognize such remeasurements directly to their full extent in OCI. READ MORE

  5. 5. Is transparent accounting information more value relevant? : A Scandinavian study on the removal of the corridor method.

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Daniel Hermansson; Johan Johnsson; [2015]
    Keywords : Actuarial gains and losses; Corridor method; Disclosure; IAS 19R; IASB; Pension accounting; Recognition; Value relevance;

    Abstract : This paper examines if the value relevance of pension accounting information has increased after the implementation of IAS 19R and its removal of the corridor method, requiring all firms with defined benefit pension plans utilising the corridor method to recognise previously disclosed actuarial gains and losses in the financial statement. With a sample of 185 Scandinavian firms and 370 firm-year observations for 2012 (disclosure year) and 2013 (recognition year) we perform two separate stock-price regressions (one recognition model and one recognition versus disclosure model). READ MORE