Essays about: "goodwill impairment test"
Showing result 1 - 5 of 14 essays containing the words goodwill impairment test.
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1. Goodwill Impairment and Earnings Management in the year of the pandemic
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE
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2. The Association Between Goodwill Costs and Share Prices : A comparison between the amortization regime and the impairment regime in a Swedish setting
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Background: Goodwill activity has been very high in Sweden in recent years. Goodwill is regulated by IFRS 3, which came into effect in 2004. Instead of amortizing the asset over a specific number of years, goodwill should be tested for impairment every year. READ MORE
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3. Swedish firms' untimely financial reporting : A study of goodwill impairment as a tool used to mislead financial users
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The transition to the IFRS framework has contributed to changes in the handling of goodwill. The yearly impairment test has contributed with subjectivity in the measurements resulting in fewer but larger impairments. READ MORE
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4. Accounting for Goodwill in Public vs. Private Deals : Evidence from US Mergers and Acquisitions
University essay from Umeå universitet/FöretagsekonomiAbstract : In 2001, the FASB (Financial Accounting Standard Board) introduced accounting regulations SFAS 141 and SFAS 142 to improve the relevance, representational faithfulness, and comparability of financial reporting. The new standards have profoundly changed the accounting for business combinations and goodwill under US GAAP by requiring reporting entities to no longer amortize goodwill over its expected useful life, but to test for impairment annually. READ MORE
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5. The Value Relevance of Goodwill Impairment and the Impact of Financial Leverage: Evidence from Sweden
University essay from Göteborgs universitet/Graduate SchoolAbstract : The aim of this study is first to examine the value relevance of goodwill impairment losses, and second, to examine the impact of financial leverage on value relevance. Value relevance is defined as the statistical association between the market reaction of earnings announcement and the reported goodwill impairment loss. READ MORE
