Sökning: "goodwill handelshögskolan stockholm"

Visar resultat 16 - 20 av 35 uppsatser innehållade orden goodwill handelshögskolan stockholm.

  1. 16. Är goodwillnedskrivningar värderelevanta - En studie av den svenska aktiemarknaden

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

    Författare :Alexander Askling; Olof Kollinius; [2014]
    Nyckelord :Value relevance; Goodwill impairment; IFRS 3; IAS 36; Accounting discretion;

    Sammanfattning : This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. LÄS MER

  3. 17. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013

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

    Författare :Johan Collin; Josefin Kihlgren; [2014]
    Nyckelord :IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

    Sammanfattning : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. LÄS MER

  4. 18. Good Will or Risky Business? - The required risk premium for stocks with goodwill

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

    Författare :Helen Broman; Nina Lundén; [2014]
    Nyckelord :goodwill; risk premium; stock returns; market downturns; market upturns;

    Sammanfattning : This paper studies the empirical relationship between goodwill and the cross-sectional variation in US stock returns during different market conditions. In order to better understand how goodwill is priced in the market, the correlation with both absolute and risk-adjusted future stock returns are investigated using a Fama-MacBeth regression setting. LÄS MER

  5. 19. The exposure to illiquidity of stocks - a study of the determinants with a focus on the 2007-2009 financial crisis

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

    Författare :Patrik Tran; Gustav Österberg; [2014]
    Nyckelord :Illiquidity; Exposure to illiquidity; Financial crisis; Flight to quality; Flight to liquidity;

    Sammanfattning : This paper investigates the determinants of stocks' exposure to illiquidity in the US stock market. The periods that are examined are the financial crisis of 2007-2009 and the non-crisis period of 2005-2007. LÄS MER

  7. 20. Goodwill hunting? A study on the proportion of purchase price allocated to goodwill under IFRS

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

    Författare :Josefin Bergholtz; Annie Li; [2013]
    Nyckelord :IFRS 3; goodwill; intangible assets; purchase price allocation; managerial discretion;

    Sammanfattning : The principle-based IFRS framework allows for a high level of managerial discretion in the purchase price allocation and in the subsequent impairment testing of goodwill. Hellman et al. LÄS MER