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To what extent do firms comply with IAS 36?: A study based on firms listed on Nasdaq OMX Stockholm
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Title - To what extent do firms comply with IAS 36?: A study based on firms listed on Nasdaq OMX Stockholm.Level - Master thesis in business administration.Authors - Stina Skyttner and Nora Wennertorp.Supervisors - Arne Fagerström and Saeid Homayoun.Date - 2 June 2017.Purpose - The overall aim of this paper is to build upon earlier research by examining to what extent firms listed on Nasdaq OMX Stockholm comply with disclosure requirements of IAS 36 paragraph 134. The second aim is to examine what variables affect the compliance level of these firms.Methodology - A sample of 90 firm’s annual reports and disclosure notes are surveyed from 2006 to 2016, and aggregated compliance scores are determined and analysed using quantitative statistical methods. The dependent variable is compliance with disclosure requirements of IAS 36 paragraph 134. The independent variables are size, industry, audit firm, leverage ratio, profitability ratio, learning, and the 2008 financial crisis.Findings - The results show that firm’s compliance levels with IAS 36 paragraph 134 have increased from 2006 to 2016, but they are still low compared to what the standard requires. There is not a significant increase in compliance levels during the crisis, therefore the 2008 financial crisis cannot be seen as a determinant factor of compliance with the disclosure requirements. The results show that larger firms and firms with higher leverage- and profitability ratios comply to a greater extent with the standard. Further, the type of industry in which the firm operates in affected the compliance level.Keywords - Impairment testing of Goodwill, IAS 36 paragraph 134, Compliance, Financial Reporting.

Place, publisher, year, edition, pages
2017. , 48 p.
Keyword [en]
Impairment testing of Goodwill, IAS 36 paragraph 134, Compliance, Financial Reporting
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-24415OAI: oai:DiVA.org:hig-24415DiVA: diva2:1112522
Subject / course
Business administration
Educational program
Business administration – master’s programme (one year)
Supervisors
Examiners
Available from: 2017-09-12 Created: 2017-06-20 Last updated: 2017-09-12Bibliographically approved

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File name FULLTEXT01.pdfFile size 478 kBChecksum SHA-512
ce064e4aaacefd5cee5715d22f4467f24d7e56fbeef5ddb3518035aae700f505fcc33969c2147f834d2109cd83e254f89792088cf5bc11b2fe0c4ef619be5e15
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CiteExportLink to record
Permanent link

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