Sökning: "goodwill impairments"

Visar resultat 6 - 10 av 62 uppsatser innehållade orden goodwill impairments.

  1. 6. Intangible assets and earnings management : An analysis in an EU context

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Simon Björkmo; Magnus Eriksson; [2023]
    Nyckelord :Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

    Sammanfattning : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. LÄS MER

  3. 7. Redovisning av goodwill under IAS 36 : Faktorer som påverkar goodwillnedskrivningar hos företag på Large Cap och Mid Cap på Stockholmsbörsen under 2019–2021

    Kandidat-uppsats, Högskolan i Gävle/Företagsekonomi

    Författare :Majd Haidr; Anders Olsson; [2023]
    Nyckelord :Goodwill; nedskrivning; resultatmanipulering; big bath; resultatutjämning; VD-byte.;

    Sammanfattning : Syftet: Syftet är att utreda om det finns ekonomiska incitament i form av opportunism som påverkar nedskrivningar av goodwill hos börsnoterade företag i Sverige. Metod: Studiens syfte har besvarats genom en undersökning med kvantitativ metod. Korrelationstest samt regressionsanalys har gjorts för att testa studiens hypoteser. LÄS MER

  4. 8. Hur motiverar svenska börsbolag sina nedskrivningar på goodwill? : Ett retoriskt perspektiv

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Jennifer Stenroos; Helena Zetterström; [2022]
    Nyckelord :Retorik; motiveringar; nedskrivningar; goodwill;

    Sammanfattning : Goodwill has been a controversial matter both in question of definition and whether it should be handled with impairments or not. This study does not aim to examine its definition, but to examine how Swedish companies motivate their goodwill impairments. LÄS MER

  5. 9. Goodwill Impairment and Earnings Management in the year of the pandemic

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Christine Dicken; Oskar Unger; [2021]
    Nyckelord :Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

    Sammanfattning : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. LÄS MER

  7. 10. Are Goodwill Impairments Value Relevant? : A comparative study between two European countries

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Gustav Posth; Marcus Stoltz; [2021]
    Nyckelord :goodwill impairments; value relevance; learning effect; institutional settings;

    Sammanfattning : The purpose of this study was to examine the value relevance of goodwill impairments in regard to market value. A quantitative methodological approach was used to determine if the relation between goodwill impairments was influenced by different institutional settings, which was the first research question. LÄS MER