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Nedskrivning av goodwill - en skyldighet eller möjlighet?
Kristianstad University College, Department of Business Administration.
Kristianstad University College, Department of Business Administration.
Kristianstad University College, Department of Business Administration.
(Swedish)Independent thesis Basic level (degree of Bachelor)Student thesis
Abstract [sv]

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group’s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group’s opportunistic behaviour decides which accounting method to use. The data that was collected was composed by secondary data in the form of the companies’ annual reports. The analytical tests were executed by using the Chi-square test. The test results of our part-hypothesis shows that three of them had significant connections. The connections shows that depreciation of goodwill is carried out in a large extent when following situations occur; negative result, down turn in stock price and in connection with a change of Managing Director. The results of our part-hypothesis demonstrate that other factors than the existing legislation affect the decision of depreciation of goodwill. How can this be explained? According to us, one reason can be that the management group has the possibility to make decisions with their own interest in mind, due to the “grey zone” that in our opinion exists in the current set of rules.

The dissertation is written in Swedish.

National Category
Law
Identifiers
URN: urn:nbn:se:hkr:diva-3015Local ID: oai:eprints.bibl.hkr.se.oai2:39OAI: oai:DiVA.org:hkr-3015DiVA, id: diva2:229453
Uppsok
Social and Behavioural Science, Law
Available from: 2004-01-01 Created: 2004-01-01 Last updated: 2004-09-29

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CiteExportLink to record
Permanent link

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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