Essays about: "timely loss recognition"

Showing result 1 - 5 of 6 essays containing the words timely loss recognition.

  1. 1. Anticipating Glacier Lake Outburst Floods (GLOFs): an impact-based forecasting framework for managing GLOF risks in Nepal.

    University essay from Lunds universitet/Avdelningen för Riskhantering och Samhällssäkerhet

    Author : Grace Muir; [2023]
    Keywords : Anticipatory Action; Impact-based Forecasting; Glacier Lake Outburst Flood; Nepal; Risk-informed Early Action; Prediction; Disaster Risk Management; Science General;

    Abstract : Glacier lake outburst floods (GLOFs) are an increasingly documented threat across the Himalayan region, wherein Nepal is situated. GLOFs involve a rapid discharge of water from a lake situated at the side, front, within, beneath, or on the surface of a glacier. READ MORE

  3. 2. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

    Author : Oscar Cederholm; Gustaf Persson; [2023]
    Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

    Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

  4. 3. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

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

    Author : Rasmus Nordin; Gustav Scherstén; [2021]
    Keywords : Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Abstract : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. READ MORE

  5. 4. The predictive ability of loan loss provisions in banks within EU following IFRS - The effect of country specific factors

    University essay from Göteborgs universitet/Graduate School

    Author : Anna Holkert; Maria Ljungstrand; [2017-08-10]
    Keywords : ;

    Abstract : In recent years, an increased attention has been devoted to banks’ loan loss provisions and actual losses. The incurred loss model under IFRS (IAS 39) has been criticized for leading to less timely loan loss recognition. In this study we compare the predictive ability of loan loss provisions between different countries following IFRS. READ MORE

  6. 5. Monitoring Water Distribution Network using Machine Learning

    University essay from KTH/Nätverk och systemteknik

    Author : Gagan Gupta; [2017]
    Keywords : ;

    Abstract : Water is an important natural resource. It is supplied to our home by water distribution network thatis owned and maintained by water utility companies. Around one third of water utilities across the globereport a loss of 40% of clean water due to leakage. READ MORE