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Goodwill: En studie om sambandet mellan nedskrivningar av goodwill och företagens väsentliga händelser
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2020 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
A study on the relationship between impairment of goodwill and the significant events of the companies (English)
Abstract [sv]

Vi har studerat svenska börsnoterade bolag på Stockholmsbörsens largecap-lista som omfattar de största börsnoterade bolagen i Sverige. Syftet med denna studie är att söka samband mellan bolagens nedskrivningar av goodwill och väsentliga händelser. Dessa väsentliga händelser utgörs av byte av revisor och verkställande direktör. Den teoretiska referensramen utgår från tidigare teorier om företagsledningars olika sätt att subjektivt bedöma behovet av nedskrivningar. Det är inte alltid en ledning tar beslut som är för företagets bästa utan kan ha egna incitament för att maximera den egna nyttan. Metoden som vi utgått från i vår studie har varit en kvantitativ metod där vi samlat in data från bolagens årsredovisningar och kvantifierat det för att söka samband genom regressionsanalys. Vårt resultat ger inga indikationer på samband mellan nedskrivningar av goodwill och väsentliga händelser.

Abstract [en]

We have studied Swedish listed companies on the Stockholm Stock Exchange largecap list, which includes the largest listed companies in Sweden. The purpose of this study is to seek connection between the companies' impairment losses on goodwill and significant events. These significant events consist of a change of accountant and CEO. The theoretical frame of reference is based on previous theories on the different ways of management to subjectively assess the need for write-downs. It is not always a management decision that is for the good of the company but may have its own incentives to maximize its own benefit. The method we used in our study has been a quantitative method where we collected data from the companies´ annual reports and quantified it to seek connection through regression analysis. Our results do not give any indication of the relationship between impairment of goodwill and significant events.

Place, publisher, year, edition, pages
2020.
Keywords [en]
Goodwill, Impairment, Big bath, Earnings management, Positive accounting theory, Principal agent theory
Keywords [sv]
Goodwill, Impairment, Big bath, Earnings management, Positive accounting theory, Principal agent theory
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-34390OAI: oai:DiVA.org:du-34390DiVA, id: diva2:1450362
Available from: 2020-07-01 Created: 2020-07-01

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • 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