Essays about: "what are banks"

Showing result 1 - 5 of 251 essays containing the words what are banks.

  1. 1. Sustainability priorities of Swedish companies: an analysis of materiality matrixes

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Yegana Abbaszade; [2023]
    Keywords : banking; capital goods; consumption items; daily items; material; investment;

    Abstract : In this study, I used quantitative content analysis to analyze the materiality matrixes of sustainability reports to identify the sustainability priorities of major companies in Sweden. I focus on the 131 largest listed companies in the country within six industries: material, consumer goods, capital goods, daily goods, banks, and investment companies. READ MORE

  3. 2. Exploring implications of the EU Taxonomy on funding and disclosure for Swedish SMEs

    University essay from SLU/Dept. of Economics

    Author : Jessie Westerberg; Sofia Gren; [2023]
    Keywords : EU taxonomy; CSRD; GAR; BTAR; SMEs; Voluntary disclosure;

    Abstract : In 2019 the EU taxonomy was launched as a classification system that aims to provide a common language and framework for sustainable finance. The purpose is to guide investors and businesses to identify environmentally sustainable economic activities to support the transition towards a low-carbon, resource-efficient economy by 2050 within the EU. READ MORE

  4. 3. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

    Author : August Forsell; Daan van Elk; [2023]
    Keywords : Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

    Abstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE

  5. 4. The sudden rise of neobanks and the threat it poses upon the traditional banking system.

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Victor Lindström; Olof Nilsson; [2023]
    Keywords : ;

    Abstract : The aim of this paper is to investigate the emergence of neobanks in the financial services industry, and whether they pose a threat to traditional banks. To successfully answer this, gaps in previous research and studies were examined to generate three research questions. READ MORE

  6. 5. Nordic Banks’ Internationalization Process and Their Effectiveness in the Digital World

    University essay from Linnéuniversitetet/Institutionen för marknadsföring och turismvetenskap (MTS)

    Author : Alexis Baray; Jacob Levander; Caroline Westerberg; [2023]
    Keywords : Internationalization; Banks; Entry modes; Digitalization; Effectiveness; Fintech; Assessment;

    Abstract : In the last couple of decades internationalization of firms has increased all over the world, and banks are not an exception. Different factors are impacting the decision of entering a new market and digitalization is certainly one of the main factors contributing to the internationalization process. READ MORE