Sökning: "LLP"

Visar resultat 1 - 5 av 9 uppsatser innehållade ordet LLP.

1. 1. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

   Författare :August Forsell; Daan van Elk; [2023]
   Nyckelord :Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER

3. 2. Is Price Transparency the New Normal? A quantitative study on the impact of the "last lowest price" on shopping behavior

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

   Författare :Ebba Cedergren; Hannah Linton; [2023]
   Nyckelord :Reference price; Fake sales; Consumer purchase behavior;

   Sammanfattning : In the last couple of years, scandals involving retailers using deceptive sales tactics have become increasingly prominent. By manipulating the price before a sale, retailers have been able to make their sales promotion seem more attractive to the shopper than it really is, causing shoppers to make purchasing decisions under false premises. LÄS MER

4. 3. CFD Analysis of Engine Room Temperature : CFD Analysis of Engine Room Temperature: Case study The Grange Castle Power Plant Project

   Master-uppsats, Högskolan i Gävle/Avdelningen för byggnadsteknik, energisystem och miljövetenskap

   Författare :William Wanli; [2023]
   Nyckelord : CFD Computational Fluid Dynamics; ventilation system; temperature; airflow; engine room.;

   Sammanfattning : Computational Fluid Dynamics (CFD) has emerged as an indispensable tool in various engineering fields, particularly in the design and optimization of HVAC systems in complex environments, such as engine rooms. This paper presents a comprehensive overview of CFD applications and focuses on the engine rooms of the Grange Castle Power Plant in Dublin, Ireland. LÄS MER

5. 4. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Hairong Chen; [2019-08-08]
   Nyckelord :;

   Sammanfattning : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. LÄS MER

7. 5. Evaluation of the Quality of Bank Accounting Data: Evidence from Equity, Bond and CDS Markets

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Savvas Papadopoulos; [2013-07-02]
   Nyckelord :accounting quality; relevance; banks; loan loss provisions; equity; bonds; CDS; IFRS; US GAAP;

   Sammanfattning : The financial crisis has raised again the importance of financial reporting in the banking sector. The core role of banks in the financial crisis stimulated the discussion and the analysis regarding the bank accounting quality. LÄS MER