Essays about: "Johan Collin"

Found 2 essays containing the words Johan Collin.

  1. 1. Exploring a new phase in private equity - A multiple-case study on the use of active ownership practices in Swedish private equity

    University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

    Author : Ida Helander; Johan Collin; [2017]
    Keywords : private equity; private equity firm; active ownership practices; portfolio company;

    Abstract : The private equity (buyout) industry is a resilient industry that keeps growing through recessions and crisis. As a result, private equity firms govern bigger companies and become increasingly more important actors in our economy. READ MORE

  3. 2. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Johan Collin; Josefin Kihlgren; [2014]
    Keywords : IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

    Abstract : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. READ MORE