Essays about: "Untimely reporting"

Found 1 essay containing the words Untimely reporting.

  1. 1. Swedish firms' untimely financial reporting : A study of goodwill impairment as a tool used to mislead financial users

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Viktor Axelsson; Ludvig Eriksson; [2019]
    Keywords : Earnings management; Real activities management; Cash flow manipulation; Untimely reporting; Goodwill impairment;

    Abstract : The transition to the IFRS framework has contributed to changes in the handling of goodwill. The yearly impairment test has contributed with subjectivity in the measurements resulting in fewer but larger impairments. READ MORE