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Why reduce profit?: accounting choice of impairments in Swedish listed corporations
Kristianstad University, School of Health and Society.ORCID iD: 0000-0002-8417-1469
School of Business and Economics, Linnéus University, Växjö.
Department of Business Administration, Lund University.
Kristianstad University, School of Health and Society.
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2011 (English)In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 3, no 1, 21 p.49-71 p.Article in journal (Refereed) Published
Abstract [en]

Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general business factors and to a slighter degree by institutional factors. Especially, we find that institutional influence will be stronger when it is in the interest of important stakeholders; that impairments can be used as a mean of signalling trust to absent owners and that the institutional element of tradition cannot be tested separately from the agency element of opportunism.

Place, publisher, year, edition, pages
2011. Vol. 3, no 1, 21 p.49-71 p.
Keyword [en]
accounting choice, asset impairment, positive accounting theory, institutional theory, Sweden, stakeholders, trust, absent owners, tradition, opportunism
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-8824DOI: 10.1504/IJAF.2011.042220OAI: oai:DiVA.org:hkr-8824DiVA: diva2:464354
Available from: 2011-12-13 Created: 2011-12-13 Last updated: 2016-04-01Bibliographically approved

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Broberg, Pernilla

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Citation style
  • apa
  • harvard1
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  • en-US
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  • nn-NB
  • sv-SE
  • Other locale
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Output format
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  • asciidoc
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