Sökning: "Segment reportnig"

Hittade 1 uppsats innehållade orden Segment reportnig.

  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