Sökning: "Carl Jarkvist"

Hittade 2 uppsatser innehållade orden Carl Jarkvist.

1. 1. The Value Relevance of Goodwill Impairment and the Impact of Financial Leverage: Evidence from Sweden

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Carl Jarkvist; Anton Svanå; [2015-07-06]
   Nyckelord :Value relevance; IFRS; Impairment; Goodwill; Financial leverage.;

   Sammanfattning : The aim of this study is first to examine the value relevance of goodwill impairment losses, and second, to examine the impact of financial leverage on value relevance. Value relevance is defined as the statistical association between the market reaction of earnings announcement and the reported goodwill impairment loss. LÄS MER

3. 2. Consequences of a New Lease Standard - a qualitative study from a company and auditor perspective

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Liv Lindstedt; Carl Jarkvist; [2012-08-07]
   Nyckelord :IAS 17; IFRS; Exposure draft; lease classification; new lease standard; consequences;

   Sammanfattning : Background and discussion: The current lease standard, IAS 17, has been accused for causing an unfaithful accounting where the comparability between companies is unclear. In order to overcome the issues, the IASB and FASB have decided to introduce a new lease standard. LÄS MER