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Why reduce profit?: accounting choice of impairments in Swedish listed corporations
Kristianstad University, Department of Business Administration.
Kristianstad University, Department of Business Administration.
Kristianstad University, Department of Business Administration.
Kristianstad University, Department of Business Administration.
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2007 (English)Report (Other academic)
Abstract [en]

Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.

Place, publisher, year, edition, pages
Kristianstad: Department of Business Studies, Kristianstad University College , 2007. , p. 21
Series
Working paper series, ISSN 1650-0636 ; 2007:3
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-445OAI: oai:DiVA.org:hkr-445DiVA, id: diva2:174851
Note
Presented at the 30th Annual Congress of the European Accounting Association, (EAA). Lisbon, Portugal.Available from: 2009-02-25 Created: 2009-02-25 Last updated: 2012-06-20Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf