Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Företagsanalytikers användning av fortlevnadsvarningar vid kreditbedömning i bank
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

During recent times a discussion has emerged on how the auditors assess and formulate the going concern warnings in the audit report. The going concern warnings concept is used to inform if doubts have been found relating towards a company’s ability to operate. Earlier research in this area has had as a starting point to illustrate and quantify the outcome of the going concern warnings, which have shown deviation where reliability should be questioned. The use of going concern warnings should be highlighted since the main purpose of the annual report is to provide stakeholders with meaningful and useful information. The purpose of the study was to explain how business analysts use the annual report and if going concern warnings is of importance when conducting a credit assessment. The starting point of the study has therefore been to try to explain how business analysts in banking use going concern warnings for credit assessments. The investigation has its theoretical basis in the decision usefulness perspective where the properties of the annual report and going concern warnings are explained and then linked to the empirical data collected through interviews. The study found that going concern warnings are not useful as a basis for decision on credit assessments. It was found that other aids were instead used to achieve secure credit assessments.

Place, publisher, year, edition, pages
2014. , p. 39
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik
Identifiers
URN: urn:nbn:se:ltu:diva-48257Local ID: 5b8faec9-170b-4d71-a665-e46d58e2bce5OAI: oai:DiVA.org:ltu-48257DiVA, id: diva2:1021597
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, bachelor's level
Supervisors
Note
Validerat; 20140110 (global_studentproject_submitter)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

Open Access in DiVA

fulltext(1672 kB)47 downloads
File information
File name FULLTEXT02.pdfFile size 1672 kBChecksum SHA-512
b813c6a6e7766c1255ad021c2ba9379cd014c34dc55a598bbe69c2812e4889764b56fa3b66d612702956501163ccd5bc56957772537dba59233c73941f7b5e76
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Arfvidsson, GustavOdén, Emilie

Search outside of DiVA

GoogleGoogle Scholar
Total: 47 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 34 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
v. 2.34-SNAPSHOT
|