Essays about: "Niclas Nyqvist"

Found 2 essays containing the words Niclas Nyqvist.

  1. 1. A Two-tale Test of IFRS 3's Implications on Swedish Mergers and Acquisitions - Has the transition to an indefinite life of Goodwill changed managers acquisition behavior and the acquisition performance?

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

    Author : Niclas Nyqvist; Karin Blommegård; [2017]
    Keywords : Mergers and Acquisitions; IFRS 3; Goodwill; Discretion Potential; Signaling Theory;

    Abstract : In this thesis we aim to answer two questions: (i) has the implementation of IFRS 3 changed manager's acquisition behavior; (ii) and does it have an impact on acquisition performance? The implementation of IFRS 3 in 2004 materially changed the way acquisitions are accounted for and reviewed. Advocators argue for increased transparency and accountability for M&As subsequent performance, while others fear increased managerial discretion. READ MORE

  2. 2. The Debate on Whether the Repo Rate Should Be Affected by the Household Debt

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Sofie Karlsson; Niclas Nyqvist; [2014-03-20]
    Keywords : ;

    Abstract : According to the Sveriges Riksbank Act, the Riksbank should aim for an inflation target of 2 per cent, but at the same time foster a stable payment system. The low inflation in Sweden in the last few years has led to a situation with a tradeoff between a growing economy and the importance of financial stability. READ MORE