Essays about: "us ifrs"

Showing result 1 - 5 of 26 essays containing the words us ifrs.

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. IFRS 16 - So far so good? A post-implementation review of the new leasing standard of listed firms in Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Caroline Johansson; Sofie Sjöberg; [2020-07-01]
   Keywords : IFRS 16; Leasing incentives; Off-balance sheet financing;

   Abstract : On January 1st 2019, the new leasing standard International Financial Reporting Standard (IFRS) 16 Leases became effective. The main distinction with the new standard is that nearly all leases have to be capitalized and put on the balance sheets, hence the option of off-balance sheet lease financing and its favorable consequences is no longer available. READ MORE

4. 3. Can Optimism in Press Releases Increase Abnormal Stock Returns? - An Event Study and Text-Analysis of Press Releases Issued by FinTech Companies under IFRS and US GAAP

   University essay from Göteborgs universitet/Graduate School

   Author : Fynn Euchner; Viktor Goldenius; [2019-08-08]
   Keywords : Event Study; FinTech; Text-analysis; DICTION; Capitalisation vs Expensing; Press-releases;

   Abstract : Purpose The purpose of our study is to investigate and compare the level of optimism in press releases regarding R&D operations for FinTech companies under US GAAP and IFRS and how it affects abnormal stock returns under these two accounting standards. Research Design In order to conduct this study, an event study is used with 3, 5 and 11-days event windows, a 30-days estimation window and a gap of 10 trading days. READ MORE

5. 4. 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

6. 5. Interpreting interpretations - An exploratory study of enforcement authorities' interpretation of IFRS

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

   Author : Sofie Karlquist; Linnea Guhnby; [2018]
   Keywords : IFRS; Enforcement; Epistemic communities; Interpretation differences;

   Abstract : This thesis investigates the identified research gap concerning enforcement of IFRS, in the presence of potential interpretation differences. An exploratory, qualitative case study has been made to analyse one enforcement process in Sweden involving six authorities, forming their opinion on whether the company of interest had violated IAS 39 when valuing its trading portfolio. READ MORE