Essays about: "Untimely reporting"
Found 1 essay containing the words Untimely reporting.
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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 institutionenAbstract : 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
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