Sökning: "earnings management gaap ifrs"

Visar resultat 1 - 5 av 11 uppsatser innehållade orden earnings management gaap ifrs.

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. Hur stort är GAAP:et?

   Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Malin Hönsvik; Adam Petersson; Karin Sindahl; [2020]
   Nyckelord :Accrual earnings management; real earnings management; GAAP; IFRS; regelharmonisering; Business and Economics;

   Sammanfattning : Syftet med uppsatsen är att undersöka om en högre grad harmonisering mellan GAAP och IFRS har lett till en mindre skillnad i REM och AEM samt hur företag inom båda regelverken har hanterat EM under tidsperioden. Studien är kvantitativ med en deduktiv ansats och undersöker åren 2002–2019. LÄS MER

4. 3. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   Master-uppsats, Högskolan Dalarna/Företagsekonomi

   Författare :Abraham Monah; Osedebamen Okojie; [2018]
   Nyckelord :IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Sammanfattning : 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

5. 4. Earnings Management under IFRS

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :David Backaliden; Ragnar Nilhag; [2017]
   Nyckelord :Earnings Management; Discretionary Accruals; Jones Cash Flow Model; IFRS; Conservatism; Business and Economics;

   Sammanfattning : Title: Earnings Management under IFRS Date of seminar: 2017-05-29 Authors: David Backaliden & Ragnar Nilhag Supervisor: Peter W. Jönsson Keywords: Earnings Management, Discretionary Accruals, Jones Cash Flow Model, IFRS, Conservatism. LÄS MER

7. 5. Earnings Management pre- and post IFRS Adoption : Results from Sweden, Finland and Norway

   Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Victor Dahlén; Daniel Lindberg; [2017]
   Nyckelord :Earnings management; Accruals management; Real activities manipulation; IFRS implementation; Information asymmetry;

   Sammanfattning : This paper examines the behaviour and use of accruals management (AM) and real activities manipulation (RAM) under local Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) and if it has been altered following IFRS implementation in Sweden, Finland and Norway. The paper takes inspiration from Roychowdhury (2006) and Zang (2012) and use previously developed frameworks for earnings management. LÄS MER