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Visar resultat 1 - 5 av 1106 uppsatser som matchar ovanstående sökkriterier.

  1. 1. How to Differentiate the Difference - A quantitative study on the determinants of discrepancies between expected and actual credit ratings in insurance companies

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Gustav Hellman; Henrik Walldén Persson; [2020-07-01]
    Nyckelord :Expected ratings; credit ratings; financial strength; discrepancy; earnings management; embedded value; IFRS; life insurers;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  2. 2. THE POLITICAL PROCESS OF STANDARD-SETTING AND ITS IMPLICATIONS FOR THE FINAL STANDARD - An examination of stakeholder influence in the due process of IFRS 16 Leases

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Lotten Svensson; Catharina von Nordenskjöld; [2020-07-01]
    Nyckelord :Influence; IFRS 16; Accounting regulation; Accounting standard; IFRS; IASB; CIG;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  3. 3. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Victoria Quach; Lisa Tu; [2020-07-01]
    Nyckelord :IFRS 16; leasing; operating leases; financial statement analysis; accounting standard; accounting quality; disclosure;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  4. 4. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :David Goldner Yhlen; Erik Tobisson; [2020-07-01]
    Nyckelord :EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  5. 5. Materiality in the context of Sustainability

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Emem Simon Inyangudom; [2020-07-01]
    Nyckelord :Sustainability; Materiality; Materiality assessment; Sustainability reporting; GRI; IFRS; IR; EU Directive; Stakeholders; Materiality marix; Materiality analysis;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER