Sökning: "Josefin Bergholtz"

Hittade 2 uppsatser innehållade orden Josefin Bergholtz.

1. 1. Goodwill hunting? A study on the proportion of purchase price allocated to goodwill under IFRS

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

   Författare :Josefin Bergholtz; Annie Li; [2013]
   Nyckelord :IFRS 3; goodwill; intangible assets; purchase price allocation; managerial discretion;

   Sammanfattning : The principle-based IFRS framework allows for a high level of managerial discretion in the purchase price allocation and in the subsequent impairment testing of goodwill. Hellman et al. LÄS MER

3. 2. Trade fragmentation and its impact on pre-trade liquidity

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

   Författare :Josefin Bergholtz; Tommy Chen; [2011]
   Nyckelord :Market fragmentation; Market microstructure; MiFID; Liquidity; Bid-Offer Spreads;

   Sammanfattning : The MiFID was introduced in November 2007 to enhance market quality and consumer protection. One dimension of the directive was the abolishment of the former concentration rule, which allowed for the emergence of competition between stock exchanges. As a result, trade flow has fragmented over several trading venues. LÄS MER