Sökning: "market reaction to impairment"

Visar resultat 1 - 5 av 6 uppsatser innehållade orden market reaction to impairment.

1. 1. The market reaction to goodwill impairment announcements - Do investors value information content, tone and opportunistic managerial behavior?

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Josephin Atie; August Elmberg; [2019-08-08]
   Nyckelord :;

   Sammanfattning : What make goodwill impairment announcements especially noteworthy for investors is that fairvalue measurements require managers to make unverifiable estimations due to the absence of quoted market prices, meaning that choices whether goodwill is impaired or not could be subject to biased decisions. This study examines the stock market reaction of goodwill write-offs in respect to the information content (the provided reason for the write-down decision) and tone (the sentiment used by managers to explain the write-down decision) of the announcements. LÄS MER

3. 2. Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

   Magister-uppsats, Umeå universitet/Företagsekonomi

   Författare :Godefroy Späth; Robert Trampler; [2018]
   Nyckelord :Goodwill impairment; market reaction; nordic countries; G20; earnings management; IFRS 3; merger and acquisition;

   Sammanfattning : In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. LÄS MER

4. 3. 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

5. 4. The Value Relevance of Goodwill Impairment and the Impact of Financial Leverage: Evidence from Sweden

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Carl Jarkvist; Anton Svanå; [2015-07-06]
   Nyckelord :Value relevance; IFRS; Impairment; Goodwill; Financial leverage.;

   Sammanfattning : The aim of this study is first to examine the value relevance of goodwill impairment losses, and second, to examine the impact of financial leverage on value relevance. Value relevance is defined as the statistical association between the market reaction of earnings announcement and the reported goodwill impairment loss. LÄS MER

7. 5. The Value Relevance of Goodwill Impairments on European Stock Markets -An Event Study of European Stock Markets' Short-Term Behavior to Released Information Regarding Goodwill Impairments

   Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :David Sennerstam; Tobias Fahlqvist; [2014-06-05]
   Nyckelord :Goodwill; Goodwill Impairment; IAS 36; Value Relevance; Event Study; Cumulative;

   Sammanfattning : Background and Discussion: In 2002 the EU decided to force all European listed companies to adopt the standards issued by the IASB for their consolidated financial statements. As a result of the IFRS implementation, amortization of goodwill is no longer permitted. Instead, goodwill must be tested for yearly impairment. LÄS MER