Sökning: "Managerial Discretion"

Visar resultat 1 - 5 av 18 uppsatser innehållade orden Managerial Discretion.

  1. 1. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Rikard Fredmer; Alicia Julienne Zanic; [2023]
    Nyckelord :Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

    Sammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER

  3. 2. Goodwill Impairment and Earnings Management in the year of the pandemic

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Christine Dicken; Oskar Unger; [2021]
    Nyckelord :Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

    Sammanfattning : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. LÄS MER

  4. 3. How managerial discretion impacts the organizational performance of municipal corporations

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Olof Amade Nylander; Alexander Gjersvold; [2020]
    Nyckelord :;

    Sammanfattning : .... LÄS MER

  5. 4. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anders Dahnér; Martin Hallgren; [2019-08-08]
    Nyckelord :Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Sammanfattning : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. LÄS MER

  7. 5. ”Man får gärna ha synpunkter och tycka saker, men vi måste få göra det på vårt sätt” : En kvalitativ studie om hur enhetschefer inom äldreomsorgen upplever sin yrkesroll och sitt handlingsutrymme

    Kandidat-uppsats, Högskolan i Halmstad/Akademin för hälsa och välfärd

    Författare :Sanna West; Ellinor Ryman; [2019]
    Nyckelord :Social work; first-line; elderly care; managerial discretion; leadership; Socialt arbete; enhetschef; äldreomsorg; handlingutrymme; ledarskap;

    Sammanfattning : The purpose of the study was to examine how first-line managers in municipal elderly care perceive their leadership role. This was put in relation to the level of discretion in work related tasks, employed by the first-line managers in order to increase knowledge about what requirements exist in leadership. LÄS MER