Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Are K2 guidelines sufficient and credible for credit assessments?

Firouz, Ali Mansour LU and Attaran, Sina LU (2013) In Are K2 guidelines sufficient and credible for credit assessments? BUSN69 20131
Department of Business Administration
Abstract
Title: Are K2 guidelines sufficient and credible for credit assessments?
Course: BUSN69 Degree Project – Master of Accounting and Auditing
Authors: Ali Mansour Firouz & Sina Attaran
Advisor: Dr. Amanda Tan-Sonnerfeldt
Five key words: Credit assessment, Financial statements, K2 guidelines, Banks, Auditing

Purpose:
To what degree do K2 guidelines affect the usefulness of the
financial reports for banks making credit assessments for companies reporting according to K2.
Methodology:
Throughout the completion of the thesis, a qualitative method has been used with interviews as a primary source. Additionally, a triangulation in the form of audit firms as expert interviews has been corroborated. The secondary sources used... (More)
Title: Are K2 guidelines sufficient and credible for credit assessments?
Course: BUSN69 Degree Project – Master of Accounting and Auditing
Authors: Ali Mansour Firouz & Sina Attaran
Advisor: Dr. Amanda Tan-Sonnerfeldt
Five key words: Credit assessment, Financial statements, K2 guidelines, Banks, Auditing

Purpose:
To what degree do K2 guidelines affect the usefulness of the
financial reports for banks making credit assessments for companies reporting according to K2.
Methodology:
Throughout the completion of the thesis, a qualitative method has been used with interviews as a primary source. Additionally, a triangulation in the form of audit firms as expert interviews has been corroborated. The secondary sources used are articles, literature and information located on the Internet.
Theoretical perspectives:
The use of theory in this study has not been to develop but to understand the phenomena of the usefulness of the reports to the banks. Therefore we have drawn from several theories and described the regulatory environment and literature review to try to explain and understand this phenomena.
Empirical foundation: The empirical foundation of this thesis is based on interviews with seven banks and four audit firms as expert interviews.
Conclusion:
K2 guidelines do not affect the usefulness of the financial reports to any large extent, as there is much more information found outside of the regulation that is of importance to banks making credit assessments. (Less)
Please use this url to cite or link to this publication:
author
Firouz, Ali Mansour LU and Attaran, Sina LU
supervisor
organization
alternative title
To what degree do K2 guidelines affect the usefulness of the financial reports for banks making credit assessments for companies reporting according to K2.
course
BUSN69 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
K2 guidelines, Banks, Auditing, Credit assessment, Financial statements
publication/series
Are K2 guidelines sufficient and credible for credit assessments?
language
English
id
3815127
date added to LUP
2013-06-24 12:35:21
date last changed
2013-06-24 12:35:21
@misc{3815127,
  abstract     = {Title: 	Are K2 guidelines sufficient and credible for credit assessments?
Course: 	BUSN69 Degree Project – Master of Accounting and Auditing
Authors: 	Ali Mansour Firouz & Sina Attaran
Advisor: 	Dr. Amanda Tan-Sonnerfeldt 	
Five key words: 	Credit assessment, Financial statements, K2 guidelines, Banks, Auditing

Purpose: 	
To what degree do K2 guidelines affect the usefulness of the 
financial reports for banks making credit assessments for companies reporting according to K2.
Methodology:	
Throughout the completion of the thesis, a qualitative method has been used with interviews as a primary source. Additionally, a triangulation in the form of audit firms as expert interviews has been corroborated. The secondary sources used are articles, literature and information located on the Internet.
Theoretical perspectives: 
The use of theory in this study has not been to develop but to understand the phenomena of the usefulness of the reports to the banks. Therefore we have drawn from several theories and described the regulatory environment and literature review to try to explain and understand this phenomena.
Empirical foundation: The empirical foundation of this thesis is based on interviews with seven banks and four audit firms as expert interviews.
Conclusion:	
K2 guidelines do not affect the usefulness of the financial reports to any large extent, as there is much more information found outside of the regulation that is of importance to banks making credit assessments.},
  author       = {Firouz, Ali Mansour and Attaran, Sina},
  keyword      = {K2 guidelines,Banks,Auditing,Credit assessment,Financial statements},
  language     = {eng},
  note         = {Student Paper},
  series       = {Are K2 guidelines sufficient and credible for credit assessments?},
  title        = {Are K2 guidelines sufficient and credible for credit assessments?},
  year         = {2013},
}