Sökning: "banks 2012"

Visar resultat 11 - 15 av 190 uppsatser innehållade orden banks 2012.

1. 11. Resultatstyrning genom kreditförlustreservering : En kvantitativ studie baserad på publika IFRS-rapporterande banker i EU

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Isabelle Eriksson; Elenor Stenberg; [2020]
   Nyckelord :Earnings management; loan loss provision; banks; Resultatstyrning; kreditförlustreserv; publika banker; EU; resultatutjämning; nollresultat; vinsttillväxt;

   Sammanfattning : Denna studie undersöker huruvida publika IFRS-rapporterande EU-banker använder kreditförlustreserven i syfte att styra resultatet. Genom att studera publicerad bokslutsdata för totalt 360 banker över tidsperioden 2012-2018 finner vi att när resultatet före skatt och kreditförlustreservering ökar med 1% av totala tillgångar ökar avsättningen för kreditförluster med 0,15% av totala tillgångar. LÄS MER

3. 12. Loss, Gain, and Chromosomes : Readability and Translation Shifts in Medical Information for Families of Children with 10q25/10q26 Deletions

   Magister-uppsats, Linnéuniversitetet/Institutionen för språk (SPR)

   Författare :Kristina Runyeon-Odeberg; [2019]
   Nyckelord :medical information; medical terminology; readability; translation strategies; translation shifts; medicinsk information; medicinsk terminologi; läsbarhet; översättningsstrategier;

   Sammanfattning : The purpose of this thesis for the degree of Master, one year, is to investigate the translation of medical information from British English into Swedish. The analysis is concerned with readability and terminology. LÄS MER

4. 13. Linguistic Trust-Building Strategies in Swiss Banks’ Public Discourse: : A Diachronic Study of Annual Reports and Corporate Responsibility Reports from UBS and Credit Suisse

   Master-uppsats, Högskolan Dalarna/Engelska

   Författare :Ilenia Tonetti; [2019]
   Nyckelord :Trustworthiness; Annual Reports; Corporate Responsibility Reports; framing; foregrounding;

   Sammanfattning : To be perceived as trustworthy in the eyes of the stakeholders is one of the main assets of any successful firm, for a positive image will reflect positively on business. This study focuses on the analysis of trust-building strategies in Annual Reports (ARs) and Corporate Responsibility Reports (CRRs) of two Swiss banks, UBS and Credit Suisse. LÄS MER

5. 14. Capital Management at the Dawn of IFRS 9: Were Loan Loss Provisions used to Manage Regulatory Capital in European Banks during the Transition to IFRS 9?

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

   Författare :Jakob Fager; Ebba Ramel; [2019]
   Nyckelord :Capital Management; Loan Loss Provisions; Expected Credit Loss Model; IFRS 9; Regulatory Capital;

   Sammanfattning : On January 1, 2018 IFRS 9 and the Expected Credit Loss model were mandatorily adopted by all IFRS compliant entities (IASB, 2017). Recent research has criticized the Expected Credit Loss model for increasing bank managers' discretion over loan loss provisions and noted its potential implications for financial stability (Bushman & Williams, 2012; Novotny-Farkas, 2016; Krüger et al. LÄS MER

7. 15. A Study of Stibor - Sweden’s Most Important Number and the Rates That Could Come to Replace It

   Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Anton Nystedt; Cecilia Skoglund; [2019]
   Nyckelord :Stibor; Libor; ibor rate; reference rate; alternative reference rate; overnight rate; Business and Economics;

   Sammanfattning : As a working group named AGAR is currently looking into replacements and complements to Stibor, the subject of reference rates will become increasingly relevant in the coming years. This paper therefore investigates Stibor as well as future options for a Swedish reference rate, consolidating information of and opinions on reference rates in Sweden, primarily through the review of previous literature in the field and expert interviews with representatives of organisations in AGAR. LÄS MER