Sökning: "Karin Blommegård"

Hittade 2 uppsatser innehållade orden Karin Blommegård.

  1. 1. A Two-tale Test of IFRS 3's Implications on Swedish Mergers and Acquisitions - Has the transition to an indefinite life of Goodwill changed managers acquisition behavior and the acquisition performance?

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

    Författare :Niclas Nyqvist; Karin Blommegård; [2017]
    Nyckelord :Mergers and Acquisitions; IFRS 3; Goodwill; Discretion Potential; Signaling Theory;

    Sammanfattning : In this thesis we aim to answer two questions: (i) has the implementation of IFRS 3 changed manager's acquisition behavior; (ii) and does it have an impact on acquisition performance? The implementation of IFRS 3 in 2004 materially changed the way acquisitions are accounted for and reviewed. Advocators argue for increased transparency and accountability for M&As subsequent performance, while others fear increased managerial discretion. LÄS MER

  2. 2. Does CSR earn you trust? A study on the influence of corporate social responsibility performance on financial analysts' trust for companies listed on the Nasdaq OMX Stockholm

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

    Författare :Karin Blommegård; Johanna Troedsson; [2016]
    Nyckelord :Corporate Social Responsibility; Trust; Trustworthiness; Financial Analyst; Top Management;

    Sammanfattning : Our study aims to investigate if companies' corporate social responsibility (CSR) performance influence financial analysts' trust for the companies, proxied by the perceived trustworthiness of companies' top management. The study covers listed firms on the Nasdaq OMX Stockholm during the years 2010-2014. LÄS MER