Essays about: "sample thesis on accounting -philippines"

Showing result 16 - 20 of 60 essays containing the words sample thesis on accounting -philippines.

1. 16. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

   University essay from Göteborgs universitet/Graduate School

   Author : Kajsa Johannesson; Matilda Östlund; [2018-07-02]
   Keywords : IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

   Abstract : Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with the intended outcome to increase the disclosure quality. These amendments have been developed in order to adjust for the existing issue of disclosure overload within annual reports, i.e. the amount of boilerplates and stickiness of disclosures. READ MORE

3. 17. The factors influencing students’ career choices towards the accounting profession in Sweden

   University essay from Karlstads universitet/Handelshögskolan (from 2013)

   Author : Noela Yenge Massa; Per Karlsson; [2018]
   Keywords : Accounting profession; shortage of labour; students’ beliefs; Theory of Reasoned Action TRA ;

   Abstract : Purpose – This thesis aimed at investigating students’ beliefs influencing their personal attitudes and subjective norms not to choose the accounting profession by using the simplified Theory of Reasoned Action (TRA) model. Theoretical framework – This study used the simplified TRA model to investigate the beliefs that influence students not to choose the accounting profession. READ MORE

4. 18. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Abraham Monah; Osedebamen Okojie; [2018]
   Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE

5. 19. Other Comprehensive Income in Scandinavia : Value relevant or not?

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Napoleon Fjellner; Mattias Norberg; [2018]
   Keywords : Other Comprehensive Income; OCI; Scandianvia; Business Administration;

   Abstract : Other comprehensive income is a widely debated subject, that has raised controversies and scholarly debates since Littleton’s pivotal economic research in the 1940s. Today OCI is an ill-defined measure of performance, with potentially large consequences for publicly traded companies. READ MORE

6. 20. Bankruptcy Prediction of Swedish SMEs and the importance of CEO characteristics

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Izabella Källholm; Fredrika Svanholm; [2018]
   Keywords : Altman and Sabato; Bankruptcy Prediction; Financial Distress; SME; CEO characteristics;

   Abstract : This thesis investigates whether an accounting-based bankruptcy prediction model based on the logit analysis developed by Altman and Sabato (2007) can be enhanced by incorporating CEO specific variables. The study concentrates on Swedish non-listed SMEs by reason that the SME sector is an important engine to the growth of the Swedish economy. READ MORE