Sökning: "goodwill handelshögskolan stockholm"

Visar resultat 21 - 25 av 35 uppsatser innehållade orden goodwill handelshögskolan stockholm.

1. 21. Goodwill and the Prediction of Bankruptcy

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

   Författare :Lau Skovgaard Jörgensen; Johannes Mofors; [2013]
   Nyckelord :Bankruptcy prediction; goodwill; IFRS; Sweden;

   Sammanfattning : This study investigates whether the transition to IFRS in Sweden with regards to goodwill impairment testing has affected bankruptcy prediction models based on accounting ratios. We compare data from reported IFRS financial statements with simulated Swedish GAAP data to determine the effect on the Skogsvik and Ohlson bankruptcy prediction models. LÄS MER

3. 22. The impact of government intervention on stock prices: A study of signaling effects of bailout on U.S. banks during the financial crisis in 2008

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

   Författare :Haoyi Fan; Lisa Tilly; [2013]
   Nyckelord :Government bailout; Bear Stearns; TARP; Signaling effects; Too big to fail;

   Sammanfattning : The year of 2008 witnessed the largest number of government bailouts in the U.S. financial history. In this thesis, we investigate the short-term impact of government intervention on stock price performance for three samples of banking organizations in the U. LÄS MER

4. 23. Purchase Price Allocation and Impairment Testing - A straight application of standards?

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

   Författare :Nathalie Redmo; Emma Wallgren; [2011]
   Nyckelord :purchase price allocation; impairment testing; goodwill; intangible assets; IFRS;

   Sammanfattning : The importance of goodwill and intangible assets has amplified over the years as both their presence in the standards and their values in the financial reports have increased. How the purchase price allocation (PPA) and the subsequent impairment testing process are made is of great importance as different choices have different consequences on for example the financial reports and key ratios. LÄS MER

5. 24. Nedskrivningsprövning av goodwill - En studie av de WACC antaganden som gjordes av svenska noterade bolag under åren 2007-2009

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

   Författare :Daniel Eriksson; Richard Perbeck; [2011]
   Nyckelord :WACC; discount rate; goodwill; impairment test; earnings management;

   Sammanfattning : PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. LÄS MER

7. 25. Goodwill och Marknaden: En studie av relationen mellan goodwillnedskrivningar och investerare

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

   Författare :Jonathan Hällgren; Jesper Larsson; [2010]
   Nyckelord :goodwill impairments; investor reaction; CAR; information usefulness; event study; IFRS 3; IAS 36;

   Sammanfattning : Following the implementation of IFRS with yearly impairment tests, the question of correlations and causalities between impairments and investors’ decision making is gaining interest in academia. This essay will study the relationship between significant goodwill impairments, communicated on the Nasdaq OMX Stockholm webpage between the years 2005-2009, and the impact those announcements have had on investors’ decision making. LÄS MER