Avancerad sökning
Hittade 2 uppsatser som matchar ovanstående sökkriterier.
1. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia
Master-uppsats, Högskolan Dalarna/FöretagsekonomiSammanfattning : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. LÄS MER
2. Information Asymmetry and Discretionary Accounting in European Banks
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Recent theoretical research suggests that information risk is a non-diversifiable risk factor and should therefore affect the cost of capital of the individual firm. This study investigates this notion for listed European banks during the period 2005-2015. LÄS MER