Sökning: "Goodwill"

Visar resultat 1 - 5 av 26 avhandlingar innehållade ordet Goodwill.

  1. 1. Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA

    Författare :Sven-Arne Nilsson; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting standard-setting; Organization expenses; Intangible assets; Goodwill; Financial accounting; Accounting; Redovisning;

    Sammanfattning : Every conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. LÄS MER

  3. 2. Industry-Specific Economic Outlook and the Value Relevance of Reported Goodwill Impairments

    Författare :Peter Edlund Frii; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SFAS 142; Fair-value Goodwill Accounting; Goodwill Impairments; Industry-specific Economic Outlook; Value Relevance; Banks; Financial Institutions; Pharmaceutical Industry;

    Sammanfattning : .... LÄS MER

  4. 3. Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice

    Författare :Fredrik Hartwig; Bino Catasús; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet; []
    Nyckelord :Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance; Business Studies; Företagsekonomi;

    Sammanfattning : This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. LÄS MER

  5. 4. On the Importance of Accounting Information for Stock Market Efficiency

    Författare :Jiri Novak; Jan-Erik Gröjer; Mattias Hamberg; Mats Åkerblom; Colin Clubb; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; accounting; capital makets; efficiency; momentum; liquidity; accounting conservatism; transitory earnings; IFRS; goodwill; Sweden; Företagsekonomi; Business studies; Företagsekonomi;

    Sammanfattning : This thesis contributes to the discussion on the importance of accounting information for stock market efficiency. As any analysis of market efficiency depends on the use of adequate risk proxies, the thesis first investigates the ability of commonly used risk factors to explain the cross-sectional variation of Swedish stock returns. LÄS MER

  7. 5. Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice

    Författare :Fredrik Hartwig; Bino Catasus; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance;

    Sammanfattning : .... LÄS MER