Analytikers beaktande av goodwill
En fallstudie av tio analytikers förhållningssätt till goodwill
Abstract: Since the recession caught the market in fall 2008, multiple companies have suffered due to their former aggressive investment behavior. Huge goodwill piles have been collected ready to be doomed by the market. The aim of the study is to investigate equity analysts? consideration of goodwill in a recession market. An empirical study is conducted, based on interviews with ten Swedish equity analysts that follow companies with relevant goodwill status. The empirical findings are discussed in the light with former studies of the relevant topic. Our study reveals that equity analysts are more concerned with the balance sheet items today but do not include goodwill in more detail during their valuation, furthermore a skepticism to the impairment-test is revealed.