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  1. 1. Goodwill impairment - Who cares? An event study about IFRS 3 value creation on the Swedish stock market

    Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Sibel Hatipoglu; Nora Biba; David Backaliden; [2016]
    Nyckelord :IFRS 3; Goodwill impairment; Announcements; Event study; Stock return; Business and Economics;

    Sammanfattning : 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