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

   University essay from 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