Essays about: "Income Smoothing"
Showing result 1 - 5 of 16 essays containing the words Income Smoothing.
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1. Intangible assets and earnings management : An analysis in an EU context
University essay from Umeå universitet/FöretagsekonomiAbstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE
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2. The Marriage the Merrier: Examining the Role of Family Labor Supply in Consumption Inequality
University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomiAbstract : Using data from the Panel Study of Income dynamics between 2009 and 2019, I first document that the disconnect between consumption and earnings inequality holds for married households but not single households. Married households seem to behave consistently with the Permanent Income Hypothesis, smoothing out their consumption based on their expected lifetime incomes. READ MORE
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3. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012
University essay from Jönköping University/Internationella HandelshögskolanAbstract : 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
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4. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : 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
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5. The Impartial Need of Joint Audit –Evidence from Swedish firms
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Problem: Since the financial crisis, it has become of greater importance to secure audit quality, and there is an ongoing discussion concerning the matter of how to assure that auditors do contribute to a higher level of financial stability. Joint audit is mandatory in France and has been mandatory in Denmark and Sweden up until recently. READ MORE