Essays about: "Ellen Daver"

Found 2 essays containing the words Ellen Daver.

  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. R&D Induced IPO Underpricing - Money Gladly Left on the Table

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Julia Blomstergren; Ellen Daver; [2019]
    Keywords : Information asymmetry; IPO underpricing; R D; Quality signal; External financing;

    Abstract : Previous research has found that for firms investing in R&D, asymmetric information between firm insiders and outsiders raises the cost of external capital above the fair level. In this paper, we examine how the presence of R&D activities affects firms' cost of raising capital in a special case of external financing - namely, the IPO. READ MORE