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Är Big bath en, av aktiemarknaden, accepterad redovisningspraxis?
Södertörn University College, School of Business Studies.
Södertörn University College, School of Business Studies.
2008 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind.

 

Place, publisher, year, edition, pages
2008. , 35 p.
Keyword
Big bath, redovisninspraxis, förfarande
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-2046OAI: oai:DiVA.org:sh-2046DiVA: diva2:158513
Presentation
(English)
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2009-02-03 Created: 2009-02-03 Last updated: 2009-02-03Bibliographically approved

Open Access in DiVA

fulltext(2675 kB)365 downloads
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File name FULLTEXT01.pdfFile size 2675 kBChecksum SHA-512
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Type fulltextMimetype application/pdf

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Bengtsson, HjalmarJohansson, Gustav
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf