Sökning: "sweden goodwill"

Visar resultat 6 - 10 av 79 uppsatser innehållade orden sweden goodwill.

  1. 6. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Amélie Vachet; Edwin Davis; [2020]
    Nyckelord :Goodwill; Earnings Management; Audit;

    Sammanfattning : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. LÄS MER

  3. 7. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    Magister-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Kristoffer Engberg; Jörgen Schenberg; [2020]
    Nyckelord :Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Sammanfattning : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. LÄS MER

  4. 8. Supply Risk Management as a means of achieving World Class Commodity Management

    Master-uppsats, Lunds universitet/Teknisk logistik; Lunds universitet/Institutionen för teknisk ekonomi och logistik

    Författare :Fred Westerberg; Truls Nörgaard Grytli; [2020]
    Nyckelord :Proactive Supply Risk Management; Risk Management; Supply Chain Management; Sourcing; Commodity Management; Single Case Study; Survey; Axis Communication AB; Technology and Engineering;

    Sammanfattning : Background Axis Communications AB is a network surveillance company based in Lund, Sweden, that has experienced steady growth for several years. Axis has no own manufacturing and instead utilize contracted manufacturers around the world. LÄS MER

  5. 9. Redovisning av goodwill under IAS 36 : Bestämmande faktorer som påverkar aktualisering av goodwillnedskrivning hos företag på Nasdaq Stockholm

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Almir Berbic; Markus de Barès; [2020]
    Nyckelord :Goodwill; IASB; goodwill impairment losses; impairment test; IAS 36; earnings management; big bath; income smoothing; agent theory; contract theory; debt hypothesis.; Goodwill; IASB; goodwillnedskrivning; nedskrivningsprövning; IAS 36; resultatmanipulering; big bath; resultatutjämning; agentteori; kontraktsteori; skuldsättningshypotes.;

    Sammanfattning : Denna studie undersöker företagsspecifika ekonomiska faktorer och opportunistiska incitamentrelaterade faktorer hos företagsledare som är bestämmande för aktualisering av goodwillnedskrivning i den svenska kontexten. År 2005 implementerade International Accounting Standard Board principbaserade riktlinjer avseende redovisning av goodwill enligt IAS 36 mot tidigare systematiska avskrivningar av goodwill. LÄS MER

  7. 10. Electric Vehicles & Fuel Retailers : Challenges with the Provision of Fast Charging in Swedish Fuel Stations

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Gustav Thorsell; [2020]
    Nyckelord :Fuel retailing; fast charging provision; vehicle electrification; Drivmedelsbolag; snabbladdning; fordonselektrifiering;

    Sammanfattning : Battery-Electric Vehicles (BEVs) are gaining increasing momentum and their adoption is projected to continue at a rapid pace. In contrast to the predominate vehicle type, Internal-Combustion Engine Vehicles (ICEVs), the BEVs rely on electricity rather than conventional fuels for propulsion. LÄS MER