Sökning: "Rikard Franzén"

Hittade 2 uppsatser innehållade orden Rikard Franzén.

1. 1. Is Predicting Goodwill Impairment Rolling a Loaded Dice? : An Examination of Goodwill Impairment Prediction Models

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

   Författare :Baptiste Lecomte; Rikard Franzén; [2019]
   Nyckelord :Goodwill impairment; Segment reportnig; SFAS 142; SFAS 141; CEO Retention;

   Sammanfattning : This study examines the predictability of goodwill impairments in a U.S. GAAP setting. Using the methodology developed by Hayn and Hughes (2006), we first analyze whether the predictability of goodwill impairments has increased since the implementation of SFAS 141 and SFAS 142. LÄS MER

3. 2. Performance Management Systems in a Mutual Company - A Case Study of Länsförsäkringar Gotland

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

   Författare :Rikard Franzén; Valtteri Lassila; [2017]
   Nyckelord :performance management systems; measures; standards; rewards; mutual company;

   Sammanfattning : The thesis explores the performance management system (PMS) in place at the mutual company Länsförsäkringar Gotland (LFG) and how and why the measures, standards and rewards they use to construct this PMS differs when compared to companies acting on the capital market. The data collection was conducted as a qualitative single case-study where seven (7) of LFG's top managers, including the CEO, were interviewed. LÄS MER