Sökning: "Jarkvist"

Hittade 3 uppsatser innehållade ordet 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

  4. 3. Kundrelationer och Kundlönsamhetsbedömningar: En fallstudie inom telekom

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

    Författare :Jesper Jarkvist; Magnus Grundberg; [2009]
    Nyckelord :customer relations; customer accounting; customer profitability; customer lifetime value;

    Sammanfattning : This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. LÄS MER