Sökning: "Managerial discretion"
Visar resultat 1 - 5 av 18 uppsatser innehållade orden Managerial discretion.
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/FöretagsekonomiSammanfattning : 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
2. Goodwill Impairment and Earnings Management in the year of the pandemic
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : 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
3. How managerial discretion impacts the organizational performance of municipal corporations
Magister-uppsats, Jönköping University/IHH, FöretagsekonomiSammanfattning : .... LÄS MER
4. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : 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
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 välfärdSammanfattning : 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