Sökning: "Olof Ohlson"

Hittade 2 uppsatser innehållade orden Olof Ohlson.

  1. 1. Är goodwillnedskrivningar värderelevanta - En studie av den svenska aktiemarknaden

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

    Författare :Alexander Askling; Olof Kollinius; [2014]
    Nyckelord :Value relevance; Goodwill impairment; IFRS 3; IAS 36; Accounting discretion;

    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. 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 Earnings

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

    Författare :Olof Ahlberg; Emilie Sjöberg; [2014]
    Nyckelord :Reported Earnings; Net Income; Permanent Earnings; Economic Earnings; Earnings Concepts;

    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