Sökning: "goodwill handelshögskolan stockholm"

Visar resultat 6 - 10 av 35 uppsatser innehållade orden goodwill handelshögskolan stockholm.

1. 6. Is Predicting Goodwill Impairment Rolling a Loaded Dice? : An Examination of Goodwill Impairment Prediction Models

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

   Författare :Baptiste Lecomte; Rikard Franzén; [2019]
   Nyckelord :Goodwill impairment; Segment reportnig; SFAS 142; SFAS 141; CEO Retention;

   Sammanfattning : This study examines the predictability of goodwill impairments in a U.S. GAAP setting. Using the methodology developed by Hayn and Hughes (2006), we first analyze whether the predictability of goodwill impairments has increased since the implementation of SFAS 141 and SFAS 142. LÄS MER

3. 7. RIVolutionising Voluntary Disclosure: A Conceptual Study on the Value Relevance of Voluntary Disclosure for Listed Emerging Growth Companies

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

   Författare :Martina Fernanda Adriana Policastro; Maximilian Matheis; [2018]
   Nyckelord :Voluntary disclosure; Residual income valuation; Value relevance; Listed Emerging Growth Companies;

   Sammanfattning : This study uses a mixed method approach to analyse how voluntary disclosure contributes to conceptually explain the valuation gap between fundamental accounting numbers and the stock market price for Listed Emerging Growth Companies (LEGCs). This is done by taking a deduced valuation model perspective using the Forecast Issues underlying the Residual Income Valuation model as a theoretical lens to analyse voluntary disclosure (Gray & Skogsvik, 2004). LÄS MER

4. 8. Determinants of Discretionary Asset Write-Offs Under IFRS: Evidence from Sweden

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

   Författare :Robin Porkolab; [2017]
   Nyckelord :Write-offs; Discretionary; IFRS; IAS36;

   Sammanfattning : Since 2005 countries in the EU adhere to IFRS. This has greatly altered the regulations regarding asset write-offs for Swedish firms. The aim of this bachelor thesis is to investigate the determinants of discretionary asset write-offs under IFRS. I collect data from 176 Swedish firms listed on Nasdaq Stockholm Stock Exchange between 2011-2015. LÄS MER

5. 9. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS

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

   Författare :Jasmina Fredelind; Matilda Hellman; [2017]
   Nyckelord :accounting choice; IFRS policy options; non-controlling interests; goodwill; step acquisitions;

   Sammanfattning : As of 1 July 2009, IFRS 3 allows for a policy choice, available on a transaction by transaction basis, to measure NCI at fair value or the proportionate share of net assets (IFRS 3.19), also known as the full and partial goodwill methods. LÄS MER

7. 10. A Two-tale Test of IFRS 3's Implications on Swedish Mergers and Acquisitions - Has the transition to an indefinite life of Goodwill changed managers acquisition behavior and the acquisition performance?

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

   Författare :Niclas Nyqvist; Karin Blommegård; [2017]
   Nyckelord :Mergers and Acquisitions; IFRS 3; Goodwill; Discretion Potential; Signaling Theory;

   Sammanfattning : In this thesis we aim to answer two questions: (i) has the implementation of IFRS 3 changed manager's acquisition behavior; (ii) and does it have an impact on acquisition performance? The implementation of IFRS 3 in 2004 materially changed the way acquisitions are accounted for and reviewed. Advocators argue for increased transparency and accountability for M&As subsequent performance, while others fear increased managerial discretion. LÄS MER