Essays about: "Helena Hellström"

Found 2 essays containing the words Helena Hellström.

1. 1. Disclosure of Goodwill Impairment-Testing in a time of Great Uncertainty - a Study on Large Public European Firms

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Ellen Daver; Helena Hellström; [2021]
   Keywords : Disclosure quality; Goodwill; Impairment-testing; IAS 36; Crisis;

   Abstract : In this paper, we investigate firms' disclosure quality of goodwill impairment-testing under IAS 36, and whether it changes when there is a sudden increase in uncertainty in the macroeconomic environment, as experienced during the Covid-19 crisis in 2020. We define disclosure quality as the transparency in the reporting of the goodwill impairment-testing process and we proxy this as the width of information components disclosed under IAS 36. READ MORE

3. 2. Can managers use discretionary accruals to ease financial constraints prior to investment?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Helena Hellström; Luba Wiander; [2017]
   Keywords : Financial Constraints; Information Asymmetry; Earnings Management; Discretionary Accruals; Investment Efficiency;

   Abstract : In this thesis, we study the effects of financial constraints on financial reporting behavior by investigating whether discretionary accruals can signal good investment opportunities and enable access to external financing for financially constrained firms. We study a panel of firms listed on the Swedish main market between 2007-2015 and use established models for estimating discretionary accruals and investment opportunities. READ MORE