Analytikers värdering av Goodwill -En kvalitativ studie av goodwillens betydelse vid företagsvärdering

Detta är en Magister-uppsats från Göteborgs universitet/Företagsekonomiska institutionen

Författare: Marcus Blom; Ludwig Fredriksson; [2012-02-03]

Nyckelord: ;

Sammanfattning: Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common. The empirical study is presented andcompared to previous relevant studies concerning goodwill. We find in our study thatanalysts seem to ignore the goodwill in great extent when valuating companies.Furthermore we find in our study that there seem to exist information asymmetrybetween management of companies and the analysts covering them.

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