Sökning: "Jonathan Hällgren"

Hittade 1 uppsats innehållade orden Jonathan Hällgren.

  1. 1. Goodwill och Marknaden: En studie av relationen mellan goodwillnedskrivningar och investerare

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

    Författare :Jonathan Hällgren; Jesper Larsson; [2010]
    Nyckelord :goodwill impairments; investor reaction; CAR; information usefulness; event study; IFRS 3; IAS 36;

    Sammanfattning : Following the implementation of IFRS with yearly impairment tests, the question of correlations and causalities between impairments and investors’ decision making is gaining interest in academia. This essay will study the relationship between significant goodwill impairments, communicated on the Nasdaq OMX Stockholm webpage between the years 2005-2009, and the impact those announcements have had on investors’ decision making. LÄS MER