Sökning: "Olof Ohlson"
Hittade 2 uppsatser innehållade orden Olof Ohlson.
- C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering
Sammanfattning : This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. LÄS MER
2. On the Relationship between Reported Earnings and Earnings Concepts - A Study on the Relationship between Net Income and the Two Ideal Earnings Concepts; Permanent Earnings & Economic EarningsD-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering
Sammanfattning : Permanent earnings and economic earnings are two conventional concepts often referred to as "properly measured" or "ideal" earnings. These concepts represent two opposing views on what income is and how it relates to value. LÄS MER