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De uteblivna nedskrivningarna av goodwill 2008: En statistisk undersökning om samband mellan Vd och bolagsstyrelsers egenskaper och värdering av bolags goodwill.
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2010 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Purpose: The purpose of this paper is to analyze whether there are connections between the characteristics of the CEO and company boards and corporate impairment of goodwill. We have through statistic hypothesis testing been analyzing possible links between the variables, CEO´s variable compensation, CEO´s length of service, number of board members, percentage of women in the board and corporate impairment of goodwill.

Theoretical framework: This paper uses the agent theory and the theory about creative accounting along with previous studies about CEO´s and company boards.

Research methodology: The paper is based on the statistical method regression analysis. Material from all listed companies on the Swedish stock exchange, OMX, have been collected and analyzed through regression in Excel.

Conclusions: This paper have statistical proved that there are no linear relationship between the variables, CEO´s variable compensation, number of board members, percentage of women in the board and corporate impairment of goodwill. However we have shown that there seems to be a small positive correlation between the variable, CEO´s length of service and corporate impairment of goodwill.

Keywords: Goodwill, regression analysis, CEO, board, agent theory, creative accounting theory.

Abstract [sv]

Syfte: Syftet med denna uppsats är att analysera om det föreligger samband mellan egenskaper hos Vd samt bolagsstyrelse och bolags värdering av goodwill. Vi har genom statistisk hypotesprövning analyserat hur ett eventuellt samband mellan faktorerna Vd:s rörliga ersättning, Vd:s anställningstid, antal styrelsemedlemmar, könsfördelning i styrelsen och bolags värdering av goodwill ser ut.

Teoretisk referensram: Undersökningsfrågorna har formulerats utifrån agentteorin, kreativ redovisningsteori och tidigare forskning inom ämnet.

Undersökningsmetod: Vi har använt den statistiska metoden regressionsanalys. Samtliga bolag noterade på den svenska börsen OMX som redovisade goodwill 2008 har studerats och analyserats genom regression i Excel.

Slutsats: Vi har i denna undersökning statistiskt säkerställt att det inte föreligger något linjärt samband mellan variablerna, Vd:s rörliga ersättning, antal styrelsemedlemmar, andel kvinnor i styrelsen och bolags värdering av goodwill. Däremot har vi visat att det finns ett svagt positivt samband mellan variabeln Vd:s anställningstid och bolags värdering av goodwill.

Nyckelord: Goodwill, regressionsanalys, Vd, bolagsstyrelse, agentteori, kreativ redovisningsteori.

Place, publisher, year, edition, pages
2010. , p. 38
Keywords [en]
Goodwill, regression analysis, CEO, board, agent theory, creative accounting theory.
Keywords [sv]
Goodwill, regressionsanalys, Vd, bolagsstyrelse, agentteori, kreativ redovisningsteori.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-11254ISRN: ORU-HHS/FEK-AS-2010/0012--SEOAI: oai:DiVA.org:oru-11254DiVA, id: diva2:327868
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-10-11 Created: 2010-06-24 Last updated: 2017-10-18Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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