Essays about: "thesis in Accounting on IFRS"

Showing result 1 - 5 of 67 essays containing the words thesis in Accounting on IFRS.

1. 1. The Missing Ingredient: How to improve value investing in the information age

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Robin Grawe; Kjell Thomsen; [2023]
   Keywords : Value investing; Fama-French; Intangible Assets; Accounting-based valuation;

   Abstract : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. READ MORE

3. 2. 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

4. 3. Intangible assets and earnings management : An analysis in an EU context

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Björkmo; Magnus Eriksson; [2023]
   Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

5. 4. IFRS Impact on Swedish Companies

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Alexander Gunnervall; Jiahe Cheng; [2023]
   Keywords : Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

   Abstract : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. READ MORE

6. 5. Accounting Policies Setting of Internally Developed Software and its Subsequent - Expenditures in The Traditional Production Organisations

   University essay from Göteborgs universitet/Graduate School

   Author : Alaa Al Mawed; Khaled Mohamed; [2022-06-30]
   Keywords : Accounting Policies; Internally Developed Software; Subsequent Expenditures; Maintenance Expenses; IFRS; Agile Method; Waterfall Method; Intangible Assets.;

   Abstract : Background: In recent decades, technologies have overlapped with many traditional products. The competition is no longer limited to the quality of the products but also to the level of technology used in the products. That resulted in traditional production organisations finding their way into the field of software development. READ MORE