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1. Goodwill impairment - Who cares? An event study about IFRS 3 value creation on the Swedish stock market
Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Purpose: The aim of this paper is to find out if the current accounting rules in IFRS 3 which mandate annual tests for goodwill impairment in line with IAS 36 add any information value for users on the Swedish stock market. Methodology: The paper is based on a quantitative research method with a deductive approach to interpret investigated samples. LÄS MER
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