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Goodwill och framtida kassaflöde: Finns det något samband mellan en nedskrivning av goodwill och framtida kassaflöde?
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Goodwill and future cash flow (English)
Abstract [sv]

Syfte: Syftet med studien är att undersöka om en goodwillnedskrivning har något samband med framtida kassaflöde.

Metod: I studien har en multipel regressionsanalys utförts, som är inspirerad av en tidigare studie av Jarva (2009). Vi har använt oss av en kvantitativ metod med deduktiv ansats och med hjälp av insamlade data från Retriver och Börsdata.se, har vi undersökt om det finns något samband mellan goodwillnedskrivningar och framtida kassaflöde.

Resultat och slutsats: Resultatet är uppdelat i två olika modeller. I den ena har vi delat in bolagen i storleksordning baserat på omsättningsstorlek. I den andra har vi delat in bolagen med antalet anställda enligt SME. I båda analyserna hittar vi samband mellan framtida kassaflöde och avskrivningar. Där avskrivningar används som en proxy för goodwillnedskrivningar. Det i motsats till vad Jarva (2009) kom fram till i sin studie. Där han endast kunde hitta samband i upp till tre år efter nedskrivningen.

Abstract [en]

Purpose: The purpose of the study is to examine whether a goodwill impairment has any relation with the future cash flow

Method: The study has performed a multiple regression analysis, which is inspired by a previous study by Jarva (2009). We have used a quantitative method with deductive approach and with the help of collected data from Retriever and Börsdata.se have we examined whether there is any relation between goodwill impairment and future cash flow.

Result and conclusion: The result is divided in two different models. In one, we have divided the companies into orders of magnitude with turnover as a variable. In the second, we have divided the companies with the number of employees as a variable. In both analyzes, we find relationships between future cash flow and deprecation. Where deprecation is used as a proxy for goodwill impairments. This is in contrast to what Jarva (2009) came up with in his study. Where he could only find connections for up to three years after the impairment.

Place, publisher, year, edition, pages
2019.
Keywords [en]
Goodwill, Goodwill Impairment, Kassaflöde, Cashflow, IFRS
Keywords [sv]
Goodwill, Goodwill Impairment, Kassaflöde, Cashflow, IFRS
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-30767OAI: oai:DiVA.org:du-30767DiVA, id: diva2:1354772
Available from: 2019-09-26 Created: 2019-09-26

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