Sökning: "Ena Hamzic"

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  1. 1. The influence of banks on companies' accounting choices -A study of K2 and K3

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Emil Ahlström; Ena Hamzic; [2013-06-14]
    Nyckelord :Rules-based; principle-based; credit rating; small and medium-sized business; K2; K3; accounting;

    Sammanfattning : Objective: The objective of this paper is to develop a shared understanding of what affects different banks’ lending process, how banks set to similar companies’ choice of different accounting rules and their incentives to affect companies. Method: In order to answer the research question data has been collected through interviews and literature consisting mainly of articles. LÄS MER