Sökning: "Untimely reporting"
Hittade 1 uppsats innehållade orden Untimely reporting.
1. Swedish firms' untimely financial reporting : A study of goodwill impairment as a tool used to mislead financial users
Master-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : The transition to the IFRS framework has contributed to changes in the handling of goodwill. The yearly impairment test has contributed with subjectivity in the measurements resulting in fewer but larger impairments. LÄS MER
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