sh.sePublikasjoner
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • sodertorns-hogskola-harvard.csl
  • sodertorns-hogskola-oxford.csl
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Nedskrivningsprövning av goodwill: En studie av diskonteringsräntor på Nasdaq OMX Stockholm
Södertörns högskola, Institutionen för samhällsvetenskaper.
Södertörns högskola, Institutionen för samhällsvetenskaper.
2014 (svensk)Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
Abstract [en]

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism. This has been done by comparing companies discount rates in the reporting of goodwill impairments with theoretical discount rates estimated through CAPM. This study point out that a majority of the companies discount rates are 150 basis points higher than theoretical discount rates, in most of these cases with more than 250 basis points. We cannot prove that the relation between goodwill and net profit before taxes is an incentive for overrated discount rates and can either confirm or reject that companies are acting opportunistically in estimating discount rates in testing for goodwill impairments. Companies’ systematically overrated discount rates give no proof for earnings management through Big Bath Accounting.

sted, utgiver, år, opplag, sider
2014. , s. 48
Emneord [sv]
diskonteringsräntor, goodwill, nedskrivningsprövning
HSV kategori
Identifikatorer
URN: urn:nbn:se:sh:diva-26896OAI: oai:DiVA.org:sh-26896DiVA, id: diva2:805389
Fag / kurs
Business Studies
Uppsök
Social and Behavioural Science, Law
Veileder
Tilgjengelig fra: 2015-04-16 Laget: 2015-04-15 Sist oppdatert: 2015-04-16bibliografisk kontrollert

Open Access i DiVA

fulltext(5461 kB)238 nedlastinger
Filinformasjon
Fil FULLTEXT01.pdfFilstørrelse 5461 kBChecksum SHA-512
7055dc2d6fa21a789463b3568784ae79df3d96b16f3422cee3813496a386c302e80d6bf7641660f9d1a2b7a26ce393bdd2afd05924bd715ca48c9f50905569ca
Type fulltextMimetype application/pdf

Av organisasjonen

Søk utenfor DiVA

GoogleGoogle Scholar
Totalt: 238 nedlastinger
Antall nedlastinger er summen av alle nedlastinger av alle fulltekster. Det kan for eksempel være tidligere versjoner som er ikke lenger tilgjengelige

urn-nbn

Altmetric

urn-nbn
Totalt: 272 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • sodertorns-hogskola-harvard.csl
  • sodertorns-hogskola-oxford.csl
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf