Sökning: "goodwill handelshögskolan stockholm"

Visar resultat 11 - 15 av 35 uppsatser innehållade orden goodwill handelshögskolan stockholm.

1. 11. Valuation Accuracy of the RIV Model - Is it possible to improve the valuation accuracy of the RIV model when taking both conservative measurement bias and business goodwill/badwill into account?

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

   Författare :Alexander Norrman; Jenny Rahmn; [2016]
   Nyckelord :Equity valuation; Residual income; Conservative accounting; Valuation accuracy;

   Sammanfattning : The residual income valuation model (RIV) presented by Ohlson (1995) relies on unbiased accounting. The presence of conservative accounting, however, has been well recognized within research (e.g. Mora and Walker, 2015; Barker, 2015). LÄS MER

3. 12. Market reaction to goodwill impairment losses - A study examining the immediate and long-term stock price reactions surrounding and following the announcements of goodwill impairment losses

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

   Författare :Mattias Lundkvist; Anton Wahlberg; [2016]
   Nyckelord :Goodwill; Impairment; IFRS; IAS36; Calendar-Time Portfolio;

   Sammanfattning : Since 2005 goodwill does not disappear from the balance sheet as time passes since it's no longer amortized; instead IFRS require annual impairment tests of goodwill. This paper examines the empirical relation between stock price reactions and reported goodwill impairment losses since the introduction of the new regulatory framework. LÄS MER

4. 13. Aktieanalytikers förhållningssätt till redovisad goodwill - En kvalitativ studie om vilket informationsvärde redovisad goodwill har för svenska aktieanalytiker

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

   Författare :Daniel Nylund; Tobias Bengtsson; [2016]
   Nyckelord :Goodwill; equity analysts behaviour; IFRS 3; IAS 36;

   Sammanfattning : We have interviewed 10 Swedish equity analysts with the intention of learning more about how they use accounting information with regards to goodwill when they make company valuations. Our results show that some equity analysts find accounting goodwill informative, but that the perception of goodwill impairments varies between analysts and depends on the circumstances of the impairment. LÄS MER

5. 14. 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

7. 15. The innovative characteristics of target firms: An analysis of Swedish data from 1998 to 2014

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Patrik Gunnvald; Victor Sylwander; [2015]
   Nyckelord :M A; innovation; R D; intangibles; characteristics;

   Sammanfattning : This paper investigates firm-specific innovative characteristics of acquired companies using descriptive statistics and regression analysis. This is done on a data sample on Swedish acquisitions among listed firms from the time period 1998 to 2014. LÄS MER