Essays about: "Big bath"

Showing result 1 - 5 of 14 essays containing the words Big bath.

  1. 1. Goodwill Impairment and Earnings Management in the year of the pandemic

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Christine Dicken; Oskar Unger; [2021]
    Keywords : Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

    Abstract : 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

  3. 2. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan; Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE

  4. 3. Fibers and Textiles Produced from Chitin and Chitosan : A Literature Study For Different Production Methods

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi; Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Doaa Hameed; Tamar Manouel; [2020]
    Keywords : chitin; chitosan; fibers; nanofibers; textiles; wound dressing; sutures; spinning;

    Abstract : Ökningen av världspopulationen har orsakat en ökad avfallsgenerering. Avfallet kan innehålla betydelsefulla ämnen, vilka kan användas som råvaror i många olika material och för olika ändamål. READ MORE

  5. 4. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Gusten Friberg; Carl Åström Johansson; [2018]
    Keywords : Goodwill Impairment; IFRS 3; IAS 36; Economic Impairment; Earnings Management; Corporate Governance; Big Bath; Income Smoothing; Gender Diversity;

    Abstract : Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. READ MORE

  6. 5. Drag Torque and Synchronization Modelling in a Dual Clutch Transmission

    University essay from Lunds universitet/Maskinelement

    Author : Mikael Lund; [2018]
    Keywords : drag torque; synchronization; dual clutch transmission; Technology and Engineering;

    Abstract : Noise, vibration and harshness (NVH) is a big consideration in the automotive industry. In order to create an as pleasant driving experience as possible for the driver, NVH should be minimized. One of the sources of NVH comes from the transmission due to the synchronization process. READ MORE