Sökning: "Goodwill impairment"

Visar resultat 11 - 15 av 150 uppsatser innehållade orden Goodwill impairment.

  1. 11. Is Predicting Goodwill Impairment Rolling a Loaded Dice? : An Examination of Goodwill Impairment Prediction Models

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Baptiste Lecomte; Rikard Franzén; [2019]
    Nyckelord :Goodwill impairment; Segment reportnig; SFAS 142; SFAS 141; CEO Retention;

    Sammanfattning : This study examines the predictability of goodwill impairments in a U.S. GAAP setting. Using the methodology developed by Hayn and Hughes (2006), we first analyze whether the predictability of goodwill impairments has increased since the implementation of SFAS 141 and SFAS 142. LÄS MER

  2. 12. Swedish firms' untimely financial reporting : A study of goodwill impairment as a tool used to mislead financial users

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Författare :Viktor Axelsson; Ludvig Eriksson; [2019]
    Nyckelord :Earnings management; Real activities management; Cash flow manipulation; Untimely reporting; Goodwill impairment;

    Sammanfattning : The transition to the IFRS framework has contributed to changes in the handling of goodwill. The yearly impairment test has contributed with subjectivity in the measurements resulting in fewer but larger impairments. LÄS MER

  3. 13. Goodwill och framtida kassaflöde : Finns det något samband mellan en nedskrivning av goodwill och framtida kassaflöde?

    Kandidat-uppsats, Högskolan Dalarna/Företagsekonomi; Högskolan Dalarna/Företagsekonomi

    Författare :Daniel Viklund; Andreas Mattsson; [2019]
    Nyckelord :Goodwill; Goodwill Impairment; Kassaflöde; Cashflow; IFRS; Goodwill; Goodwill Impairment; Kassaflöde; Cashflow; IFRS;

    Sammanfattning : Syfte: Syftet med studien är att undersöka om en goodwillnedskrivning har något samband med framtida kassaflöde. Metod: I studien har en multipel regressionsanalys utförts, som är inspirerad av en tidigare studie av Jarva (2009). LÄS MER

  4. 14. Nedskrivning av goodwill – problematiken med fria tyglar i bedömningen

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Oskar Evenson; Oskar Thorsson; [2018-08-07]
    Nyckelord :Goodwill; Impairment of Goodwill; Earnings Management; Big Bath;

    Sammanfattning : Background and Discussion: In the year of 2005, the accounting standard-setting organization of the IFRS Foundation, IASB, revised its regulation regarding impairment of goodwill, disallowing further amortization of the asset. Since then, yearly impairment tests have been the only adequate method to decrease its value after the acquisition is finalized. LÄS MER

  5. 15. Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

    Magister-uppsats, Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Författare :Godefroy Späth; Robert Trampler; [2018]
    Nyckelord :Goodwill impairment; market reaction; nordic countries; G20; earnings management; IFRS 3; merger and acquisition;

    Sammanfattning : In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. LÄS MER