Sökning: "Accounting Quality"

Visar resultat 21 - 25 av 371 uppsatser innehållade orden Accounting Quality.

  1. 21. Ownership structure and accounting quality: A study on Swedish private equity backed companies

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

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

    Sammanfattning : 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. LÄS MER

  3. 22. The impact of non-audit-services on audit quality

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Carl Oscar Milebratt; Filippa Dunér; [2023]
    Nyckelord :audit quality; audit independence; non-audit-services; audit opinion; Swedish private firms;

    Sammanfattning : This paper investigates non-audit services (NAS) impact on audit quality, a topic that has garnered significant attention due to concerns about auditors' ability to maintain independence. The increasing prevalence of NAS, coupled with a series of accounting scandals, has intensified stakeholder concerns, yet the true effect of NAS on audit quality remains ambiguous. LÄS MER

  4. 23. 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

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Rikard Fredmer; Alicia Julienne Zanic; [2023]
    Nyckelord :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;

    Sammanfattning : 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. LÄS MER

  5. 24. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

    Master-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Julia Kjellén; Felix Witthuhn; [2023]
    Nyckelord :Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

    Sammanfattning : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. LÄS MER

  7. 25. Effekt av fruktos på utveckling av karies och diabetes mellitus typ 2 : The effect of fructose in the development of dental caries and diabetes mellitus type 2

    Kandidat-uppsats,

    Författare :Fides Mercy Camay; Taraneh Hosseini; [2023]
    Nyckelord :Dental caries; diabetes; diabetes mellitus type 2; fructose; monosaccharides; Diabetes; diabetes mellitus typ 2; fruktos; karies; monosackarider;

    Sammanfattning : Introduction/Background: Fructose is a monosaccharide that can also be extracted from sugar beet and sugar cane. There are several foods with high fructose content and affect people’s healthy lifestyle. Dental caries is defined as a dental disease caused by bacteria and the presence of fermentable sugars. LÄS MER