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Showing result 1 - 5 of 7 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. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

    University essay from

    Author : Shufen Deng; [2013]
    Keywords : IFRS; EU; accounting quality; information comparability; earning management; value relevance; timely loss recognition; information asymmetry; cost of capital; analyst forecast accuracy; information transfer; cross-country investment;

    Abstract : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. READ MORE

  4. 3. The Role of Internal Control in the Operation of Hotels

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Louisa Kurniadi; Linda Zio; [2011]
    Keywords : Internal Control; COSO Framework; Director of Finance; Hotel Accounting; Hospitality Management; Business and Economics;

    Abstract : Purpose: The purpose of this thesis is to examine the role of internal control implementation that plays in the enterprises’ operation. We evaluate it from the Head of Finance (as Director of Finance in the enterprises) perspective and see whether adequate internal control implementation is important for the enterprises’ operation. READ MORE

  5. 4. International accounting standards. Future adoption of IFRSs in Japan and the Japanese accounting system

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Rui Chen; [2009-09-03T13:10:04Z]
    Keywords : ;

    Abstract : Background and problem: With the globalization of financial and capital markets, the internationalization of accounting standards has inevitably become a trend. Over time Japanese accounting standards have been harmonized and converged towards IFRSs. The remaining question at the moment is whether Japan should adopt IFRSs or not. READ MORE

  6. 5. Harmonization across borders. A study of Japanese views on accounting from an international perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Tove Sjölander; [2009-06-25T12:08:09Z]
    Keywords : ;

    Abstract : Background and research problem discussion: The augmented globalization creates an increased need for communication in terms of language, awareness of cultural differences and domestic customs. However, financial communication, such as accounting and financial results is just as important to master. READ MORE