Sökning: "economic impairment indicators"

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  1. 1. The Associations between the Goodwill Impairments and the External and Internal Economic Indicators

    Magister-uppsats, Karlstads universitet/Handelshögskolan

    Författare :Nichanun Panacha; Victor Wiklund; [2015]
    Nyckelord :IFRS 3; IAS 36; goodwill; goodwill impairment; economic impairment indicators; association; telecommunication industry; agency theory; earnings management;

    Sammanfattning : After the adoption of IFRS 3 and IAS 36 in 2005, goodwill and its related impairment have been criticized recently about their reliability and the true presentation of the economic value on the company’s financial statements. The valuation of goodwill and its impairment were subjected to an idea of the earnings management, where the management of the company subjectively decided the values to be realized, especially, the value of goodwill impairment that was criticized and questioned about its association with economic impairment indicators. LÄS MER