Essays about: "Goodwill"

Showing result 11 - 15 of 122 essays containing the word Goodwill.

1. 11. Exploring Fast Fashion renting and its influence on Brand Equity - A comparative study between Sweden and Russia

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Vladislav Galkin; Christopher Kewenter; [2021]
   Keywords : Fast fashion; Sustainable consumption; Collaborative consumption; Renting; Brand Equity; Business and Economics;

   Abstract : Abstract Keywords: Fast fashion, Sustainable consumption, Collaborative consumption, Renting, Brand Equity. Purpose of the thesis: This thesis aims to discover changes in Millennials' Brand perceptions towards renting in Fast fashion, having a cultural comparison perspective between Russia and Sweden. READ MORE

3. 12. 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

4. 13. Are Goodwill Impairments Value Relevant? : A comparative study between two European countries

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Gustav Posth; Marcus Stoltz; [2021]
   Keywords : goodwill impairments; value relevance; learning effect; institutional settings;

   Abstract : The purpose of this study was to examine the value relevance of goodwill impairments in regard to market value. A quantitative methodological approach was used to determine if the relation between goodwill impairments was influenced by different institutional settings, which was the first research question. READ MORE

5. 14. 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. 15. Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Andreas Danielsson; Fredrik Lindblad; [2021]
   Keywords : Intangible Assets; Value Relevance; Reliability; Accounting; Financial Reporting;

   Abstract : Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. READ MORE