Sökning: "Opportunistic accounting choices"

Hittade 3 uppsatser innehållade orden Opportunistic accounting choices.

  1. 1. The market reaction to goodwill impairment announcements - Do investors value information content, tone and opportunistic managerial behavior?

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Josephin Atie; August Elmberg; [2019-08-08]
    Nyckelord :;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  2. 2. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anders Dahnér; Martin Hallgren; [2019-08-08]
    Nyckelord :Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  3. 3. Identifying Intangible Assets in a Business Combination –Accounting Choices and the Development of Accounting Practice –A Swedish study of IFRS 3 – Business Combinations

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Sara Karlsson; Erik Kullberg; [2013-06-10]
    Nyckelord :Accounting choice; accounting practice; acquisition; business combination; contract costs; goodwill; IFRS 3; indebtedness; intangible assets; learning curve; leverage; political costs;

    Sammanfattning : Background and problem discussion: According to IFRS 3 – Business Combinations, companies are required to identify and recognize intangible assets not previously reported in the acquired company separately from goodwill when possible. However, it is up to the company to interpret and assess how the transaction is best reported in the financial statements since the regulations issued by the International Accounting Standards Board (IASB) are principle based. LÄS MER