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Goodwill, aktieägarens vän eller fiende? : En kvantitativ studie av hur goodwillpostens storlek påverkar företags förmåga att ge avkastning till aktieägarna

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn’t any need for concern regarding the standards about accounting for goodwill as stated by IFRS.

Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-194126
Date January 2013
CreatorsJirsell, Cédric, Johansson, Robin
PublisherUppsala universitet, Företagsekonomiska institutionen, Uppsala universitet, Företagsekonomiska institutionen
Source SetsDiVA Archive at Upsalla University
LanguageSwedish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess

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