Sökning: "Ebba Jerre"

Hittade 2 uppsatser innehållade orden Ebba Jerre.

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. Att mötas eller icke mötas - en fallstudie om hur anställda upplever virtuella möten

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för företagande och ledning

   Författare :Ebba Jerre; Sofia Sörensen; [2019]
   Nyckelord :Virtual meeting; Digital communication; Physical meeting; Virtuality; Digitalization;

   Sammanfattning : This paper investigates the virtual meetings and how they, in comparison with physical meetings, fulfill the purpose of communication. In contrast to earlier research, the experience of the participants is in focus rather than the implementation or the measurable effect related to costs for the organization. LÄS MER