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Showing result 1 - 5 of 18 essays matching the above criteria.

  1. 1. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

    University essay from Umeå universitet/Företagsekonomi

    Author : Maxx Hillman; Linus Sjösten; [2022]
    Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

    Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE

  3. 2. Business Growth by Mergers and Acquisitions : A Qualitative Study of Business Strategies: The Case of Smile Tandvård

    University essay from Karlstads universitet/Handelshögskolan (from 2013)

    Author : Sebastian Augustsson; [2021]
    Keywords : Mergers; Acquisitions; Business Strategies; Growth; Strategies; Fusioner; Förvärv; Företagsstrategier; Tillväxt; Strategier;

    Abstract : M&A is a strategy with a process that greatly revolves around achieving an approved merger, and subsequently being ready to act upon an approval. The strategy’s focuses are on the preparation and the analysis of the merger. READ MORE

  4. 3. Is M&A success decided before the deal goes through?

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Bore Westman; Erik Mildenberger; [2021]
    Keywords : M A; Success; Acquisitions; Performance; EU-15; Accounting; ROA; R D; Business and Economics;

    Abstract : The aim of this paper is to contribute to the ongoing discussion about M&A performance and the impact pre-merger characteristics have on post-merger performance for the acquiring firm. The study is limited to acquisition deals that occurred in 2014 and the acquiring firm being located in the EU-15 area. READ MORE

  5. 4. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Simon Burman; Gabriel Demirel; [2021]
    Keywords : Goodwill; business combinations; corporate acquisitions; subsequential measurements; purchase price allocation; impairments; amortization; intangible assets;

    Abstract : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. READ MORE

  6. 5. Foreign large-scale land acquisitions in Sub-Saharan Africa: Boon or bane for domestic food security?

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Laura Baiker; [2018]
    Keywords : land grab; food security; foreign investments; smallholder agriculture; large-scale farming; Africa; Business and Economics;

    Abstract : Since the boom in global food prices in 2008, governments and companies around the world seek to boost agricultural output and sustain internal food security through the purchase and lease of farmland in Sub-Saharan Africa. There is no consensus in the literature whether land acquisitions by foreign investors are beneficial to the livelihoods of the local people in Africa. READ MORE