Sökning: "Handelshögskolan Stockholm Goodwill"

Visar resultat 1 - 5 av 35 uppsatser innehållade orden Handelshögskolan Stockholm Goodwill.

1. 1. The Missing Ingredient: How to improve value investing in the information age

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

   Författare :Robin Grawe; Kjell Thomsen; [2023]
   Nyckelord :Value investing; Fama-French; Intangible Assets; Accounting-based valuation;

   Sammanfattning : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. LÄS MER

3. 2. Does purchased goodwill create shareholder value?

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

   Författare :Philip Eriksson; Edith Wolff; [2023]
   Nyckelord :purchased goodwill; mergers and acquisitions; long-term performance; industries;

   Sammanfattning : In this paper we examine the relationship between the purchased goodwill proportion (PGP) and the long-term stock performance of US acquirers and how this relationship is moderated by industry classification. Our final sample consists of 676 M&As in the period 2007-2017. LÄS MER

4. 3. Disclosure of Goodwill Impairment-Testing in a time of Great Uncertainty - a Study on Large Public European Firms

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

   Författare :Ellen Daver; Helena Hellström; [2021]
   Nyckelord :Disclosure quality; Goodwill; Impairment-testing; IAS 36; Crisis;

   Sammanfattning : In this paper, we investigate firms' disclosure quality of goodwill impairment-testing under IAS 36, and whether it changes when there is a sudden increase in uncertainty in the macroeconomic environment, as experienced during the Covid-19 crisis in 2020. We define disclosure quality as the transparency in the reporting of the goodwill impairment-testing process and we proxy this as the width of information components disclosed under IAS 36. LÄS MER

5. 4. 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

7. 5. The predictive content of one-time accounting items

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Sebastian Roth; [2020]
   Nyckelord :Special items; One-time items; Firm life cycle; Earnings persistence; Profit margins;

   Sammanfattning : My paper suggests that investors can leverage corporate life cycle theory to enhance their understanding of one-time items, helping them to decide whether those items shall be considered or neglected. One-time revenues are only associated with future performance for longer earnings windows in mature firms. LÄS MER