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Börsnoterade bolags kommunikation kring goodwill: En kvalitativ studie avbolag noterade på Stockholmsbörsen
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2019 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesisAlternative title
Communication of goodwill in publicly listed companies (English)
Abstract [sv]

Goodwill är en diskuterad och komplex post i balansräkningen som utsätts för subjektiva bedömningar vid värdering och nedskrivningsprövning. I denna uppsats analyserasbörsnoterade bolags texter kring goodwill i deras årsredovisningar för att undersöka om det finns några skillnader mellan bolag i hur de kommunicerar kring goodwill. Dessutom undersöks om bolagens kommunikation kring goodwill förändras när de genomför en nedskrivning av goodwill. Studiens resultat baseras på innehållsanalyser av 14 bolagsårsredovisningar över tre efterföljande år. Resultatet från innehållsanalyserna visar att mängden text i årsredovisningarna som behandlar goodwill skiljer sig mellan bolagen och att den främsta skillnaden som observerades kunde hänföras till text som berör bolagsspecifikinformation om goodwill. Vidare visar resultatet att mängden text som berör nedskrivning av goodwill ökar när bolagen genomför en nedskrivning av goodwill.

Abstract [en]

Goodwill is a discussed and complex asset in the balance sheet which is exposed to subjective judgements on valuation and impairment testing. This study analyzes publicly listed companies’ texts about goodwill in their annual reports to examine if there are any differences between how companies communicates about goodwill. Furthermore, the study examines if the companies’ communication about goodwill changes when a goodwill impairment is reported. The results of the study are based on the content analysis of 14 companies’ annual reports from three following years. The results from the content analysis shows that the amount of text in the annual reports regarding goodwill differs between companies and that the prime difference which was observed could refer to company specific information about goodwill. Further on the result shows that the amount of text that about goodwill impairment increases when the company reports an impairment of goodwill. This paper is written in Swedish.

Place, publisher, year, edition, pages
2019.
Keywords [en]
Goodwill, Impairment, Impairment test, Communication, IFRS 3
Keywords [sv]
Goodwill, Nedskrivning, Nedskrivningsprövning, Kommunikation, IFRS 3
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-21631OAI: oai:DiVA.org:hb-21631DiVA, id: diva2:1344068
Subject / course
Företagsekonomi - Civilekonom
Supervisors
Examiners
Available from: 2019-08-26 Created: 2019-08-20 Last updated: 2019-08-26Bibliographically approved

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2a490a72e51c79b820942841d500afb9ef985b0540d2d2fb3595385f6fd9d530385ed1356d635bb4ac10c6e0085d82079ea2c7d13a82490b2ba9c885a50f87a3
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

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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