Sökning: "David Sennerstam"

Hittade 1 uppsats innehållade orden David Sennerstam.

  1. 1. The Value Relevance of Goodwill Impairments on European Stock Markets -An Event Study of European Stock Markets' Short-Term Behavior to Released Information Regarding Goodwill Impairments

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :David Sennerstam; Tobias Fahlqvist; [2014-06-05]
    Nyckelord :Goodwill; Goodwill Impairment; IAS 36; Value Relevance; Event Study; Cumulative;

    Sammanfattning : Background and Discussion: In 2002 the EU decided to force all European listed companies to adopt the standards issued by the IASB for their consolidated financial statements. As a result of the IFRS implementation, amortization of goodwill is no longer permitted. Instead, goodwill must be tested for yearly impairment. LÄS MER