Nedskrivningsprövning av goodwill : En studie av diskonteringsräntor på Nasdaq OMX Stockholm
Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq...
| Main Authors: | , |
|---|---|
| Format: | Others |
| Language: | Swedish |
| Published: |
Södertörns högskola, Institutionen för samhällsvetenskaper
2014
|
| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26896 |