Goodwill, aktieägarens vän eller fiende?
En kvantitativ studie av hur goodwillpostens storlek pa?verkar fo?retags fo?rma?ga att ge avkastning till aktiea?garna
GoodwillAccountingFair value accountingStock performanceIFRSIASBSharesStock marketSwedenGoodwillAccountingFair value accountingStock performanceIFRSIASBSharesStock marketSweden
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.