Sökning: "Alexander Airaxin"

Hittade 2 uppsatser innehållade orden Alexander Airaxin.

1. 1. Credit Loss Accounting and Value Relevance: A Comparative Study of Accounting Standards in European Banks

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

   Författare :Alexander Airaxin; Ebba Jerre; [2021]
   Nyckelord :IFRS 9; IAS 39; Credit loss accounting; Value relevance; Expected credit loss model;

   Sammanfattning : By comparing the value relevance of the incurred credit loss model under IAS 39 and the expected credit loss model under IFRS 9 we investigate whether the IASB has succeeded with its goal of improving accounting relevance and quality through the implementation of IFRS 9 and contributed to investors gaining better and more relevant information. Using a modified version of the Ohlson (1995) valuation framework on a sample of 163 European banks (3 756 unique observation) between 2010 and 2020, we find that credit loss accounting under IFRS 9 is more value relevant than under IAS 39, and that the IASB thus has succeeded in this regard. LÄS MER

3. 2. Earnings management during recessions, A study on US listed firms

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

   Författare :Love Berglund; Alexander Airaxin; [2018]
   Nyckelord :earnings management; recession; modified jones model; roychowdhury model;

   Sammanfattning : We examine the relationship between underlying macroeconomic conditions and the tendencies for firms to manage earning. We do this by focusing on both accrual-based and real activities manipulation over time, using a time-series approach. LÄS MER