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Preparers’ and non-preparers’ lobbying on the proposed prohibition of goodwill amortisation in ED3 ‘business combinations’
Högskolan Dalarna, Akademin Industri och samhälle, Företagsekonomi.ORCID-id: 0000-0002-5043-6289
2012 (engelsk)Inngår i: The Finnish Journal of Business Economics, ISSN 0024-3469, E-ISSN 2242-4296, Vol. 63, nr 3-4, s. 30-60Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hypothesised, the results show that the two groups use the same type of ‘sophisticated’ framework based arguments instead of economic consequences arguments. Taken together the examination of the comment letters thus indicates that both preparers and non-preparers point at conceptual strengths and weaknesses, instead of pointing at the real cause of the lobbying activities, i.e. perceived economic consequences, when they try to affect the final outcome of the standard. These findings confirm earlier research which has suggested that self-interested lobbyists use accounting theories and concepts as useful justifications.

sted, utgiver, år, opplag, sider
2012. Vol. 63, nr 3-4, s. 30-60
Emneord [en]
Goodwill, Lobbying, Standard setting, Accounting theory, Positive accounting theory
HSV kategori
Forskningsprogram
Komplexa system - mikrodataanalys, Allmänt Mikrodataaanalys - övrigt
Identifikatorer
URN: urn:nbn:se:du-12549OAI: oai:DiVA.org:du-12549DiVA, id: diva2:623074
Tilgjengelig fra: 2013-05-24 Laget: 2013-05-24 Sist oppdatert: 2018-03-08bibliografisk kontrollert
Inngår i avhandling
1. Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice
Åpne denne publikasjonen i ny fane eller vindu >>Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice
2012 (engelsk)Doktoravhandling, med artikler (Annet vitenskapelig)
sted, utgiver, år, opplag, sider
Uppsala: Uppsala universitet, 2012. s. 43
Serie
Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet, ISSN 1103-8454 ; 153
Emneord
Capital budgeting method, cost of capital estimation, accounting choice, goodwill, disclosure compliance
HSV kategori
Identifikatorer
urn:nbn:se:du-12551 (URN)
Disputas
2012-10-03, Hörsal 2, Kyrkogårdsgatan 10, 753 13 UPPSALA, Uppsala, 16:53 (svensk)
Opponent
Veileder
Tilgjengelig fra: 2013-05-31 Laget: 2013-05-24 Sist oppdatert: 2016-02-02bibliografisk kontrollert

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