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Goodwillnedskrivningens värderelevans inom industribranschen i Sverige
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
The value relevance of goodwill impairments within the industrial sector in Sweden (English)
Abstract [sv]

Till följd av redovisningens utveckling och att olika länder har olika regleringar, har det blivit problematiskt att harmonisera och standardisera redovisningsinformation världen över. För att lösa det problemet lanserade FASB och IASB nya redovisningsregleringar, där t.ex. goodwillavskrivning ersattes med nedskrivningsprövning. I och med de nya regleringarna har det uppstått en diskussion om huruvida goodwillnedskrivning ger värderelevant information till investerare. Det är det som är syftet med den här studien; finns det ett samband mellan goodwillnedskrivning och börsvärde inom industribranschen i Sverige? Således om goodwillnedskrivning används av investerare vid företagsvärdering för räkenskapsåren 2005–2017. Studien har en kvantitativ metod och en deduktiv ansats. Datamaterialet har hämtats från Retriever Business samt direkt från bolagens årsredovisningar. Datamaterialet har analyserats genom en multipel regressionsanalys. Den multipla regressionsanalysen resulterade i ett negativt signifikant samband mellan börsvärde och goodwillnedskrivning, således är goodwillnedskrivning ett värderelevant mått för investerare inom industribranschen i Sverige.

Abstract [en]

Due to accounting development and different regulations in different countries, it has become difficult to harmonise and standardise accounting information worldwide. To solve this problem FASB and IASB launched a new regulation, where goodwill amortisation was replaced with impairments. With the new regulation, a discussion has arisen as to whether goodwill impairments provide value relevant information to investors. The purpose with this study is to evaluate if there is a relation between market value and goodwill impairments within the industrial sector in Sweden. Thus, if goodwill impairments are used by investors at company valuation for the financial years of 2005-2017. This study has a quantitative method and a deductive approach. The data have been retrieved from Retriever Business and from the company’s annual reports. The data have then been analysed via a multiple regression. The multiple regression showed a negative significant relation between market value and goodwill impairment, thus goodwill impairments are value relevant information for investors within the industrial sector in Sweden

Place, publisher, year, edition, pages
2019.
Keywords [en]
Goodwill impairment loss, value relevance, goodwill, market capitalisation, regulation, harmonisation, industrial sector
Keywords [sv]
Goodwillnedskrivning, värderelevans, goodwill, börsvärde, reglering, harmonisering, industribranschen
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-30765OAI: oai:DiVA.org:du-30765DiVA, id: diva2:1354760
Available from: 2019-09-26 Created: 2019-09-26

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
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More styles
Language
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  • en-GB
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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