Dissertation > Excellent graduate degree dissertation topics show

A Study on the Classification of Financial Assets under the Perspective of Game Theory

Author: ZuoYaMei
Tutor: YuYongSheng
School: Zhejiang University of Finance
Course: Accounting
Keywords: classification game analysis IFRS 9 financial listed companies
CLC: F233
Type: Master's thesis
Year: 2012
Downloads: 210
Quote: 1
Read: Download Dissertation

Abstract


Making or revising accounting standard is a game process involved by all stakeholders. In the current reform of financial assets classification, financial institutions, as the standards’executor, launched an extensive game with financial regulatory authorities and accounting standard setters. Study the current classification of financial assets reform under the perspective of game theory, is not just accept this periodical balance reached by fully game, but also fully aware of the process and the formation conditions of benign equilibrium, thereby provide a reference for the improvement of standards. This paper is based on the game theory, also combined with stakeholder theory and the theory of financial regulation. It mainly discusses the game process between financial institutions and financial regulatory authorities and standard setter behind the classification of financial assets, revealing how the various interest groups using different means to rent-seeking and game, to maximize their own interests.This paper also studies on the convergence of our criteria with IFRS 9. In order to minimize the coordination costs, we must fully understand the potential impact brings to our listed companies for IFRS 9. Therefore, this paper takes the financial listed companies in China as samples to study the expected impact of the current classification reform, through empirical research methods. And draws the Conclusion that, the classification based on IFRS 9 can reflect the true value of business-related assets more truly. Due to the recent financial crisis, the adjusted profit index is more volatile, but in the long run, the new classification system will reduce the intentional disposal of financial assets and the problem of impairment losses, profit index will reveals a more stabilized and relevant information. Meanwhile, the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant. This section also comes to a conclusion that the influence of China’s listed banks brings for the classification reform is insignificant, but it’s significant to the insurance industry and the securities industry, while the scale of relate financial assets held by the securities industry just reduces this effect. The last part of article is the strategic recommendations.

Related Dissertations

  1. K Company’s Improving Planning and Forecasting for the Reasonable Allocation of Inventory,F224
  2. The Simulation and Analysis of Spectrum Sensing Based on Higher Order Cumulants,TN911.23
  3. Research on the Classification Based on the Reconstruction of Solder Joint,TP391.41
  4. The Research and Implementation of Protein Classification Algorithm on the Basic of String Kernel,TP301.6
  5. Context-Dependent Lexical Paraphrasing,TP391.1
  6. Research on Text Classification Based on Biomimetic Pattern Recongnition,TP391.1
  7. Tourism Comments on the Internet’s Semantic Analysis and Usefulness Research,TP391.1
  8. Research on Nondestructive Detection Technology for External Qualities of Papayas Based-on Vision,S667.9
  9. Quantitative Monitoring and Evaluation of the Vegetation Degradation of Coal Mining Area,Q948
  10. Patients with chronic obstructive pulmonary disease severity and nutritional status of the relationship,R563.9
  11. Yanzhou Mining typical object spectrum database construction and application of,P208
  12. Research on Application of Data Mining Technology in Degree of Satisfaction Analysis of Television Customers,TP311.13
  13. Research on Classification of Colleges in Our Country Based on Clustering Technology of Data Mining,TP311.13
  14. One kind of empirical data on the workload of a software bug fixes Prediction Model,TP311.53
  15. Study on the Decision Tree Classification Algorithm and Its Application Based on Rough Set Theory,TP18
  16. Based on Data Mining Technology Jobs System Design and Implementation,TP311.13
  17. Grouping of properties based on double clustering method and its application,TP311.13
  18. Study on Growth Monitoring Technique Based on Pixel Un-Mixing Method and HJ Remote Sensing Images in Paddy Rice,S511
  19. Research on Classification Method of Tongue Substance Color and Tongue Coating Color Based on SVM,TP391.41
  20. Comparison of Gene Expression Data Cluster Methods and Gene Network Construction for Phytophthora Sojae Genes,S435.651
  21. Research notes image classification,TP391.41

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile