Essays about: "impairment of goodwill"
Showing result 1 - 5 of 44 essays containing the words impairment of goodwill.
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1. Goodwill Impairment and Earnings Management in the year of the pandemic
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE
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2. Disclosure of Goodwill Impairment-Testing in a time of Great Uncertainty - a Study on Large Public European Firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : In this paper, we investigate firms' disclosure quality of goodwill impairment-testing under IAS 36, and whether it changes when there is a sudden increase in uncertainty in the macroeconomic environment, as experienced during the Covid-19 crisis in 2020. We define disclosure quality as the transparency in the reporting of the goodwill impairment-testing process and we proxy this as the width of information components disclosed under IAS 36. READ MORE
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3. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden
University essay from Umeå universitet/FöretagsekonomiAbstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE
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4. 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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5. The predictive content of one-time accounting items
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : My paper suggests that investors can leverage corporate life cycle theory to enhance their understanding of one-time items, helping them to decide whether those items shall be considered or neglected. One-time revenues are only associated with future performance for longer earnings windows in mature firms. READ MORE
