Omstruktureringar vid VD-byte
Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change. In addition, a student t-test done to see whether a link exists between increased restructuring and CEO replacement.Results and Conclusion: The survey shows that there is no fixed happy that there are more restructurings in the item provision for the first year when a new president takes office. Therefore, we cannot be based on the survey results give us that Big Bath Accounting exists among companies listed on the OMX Stockholm Exchange Large Cap, and this in the post restructuring of CEO replacement.Draft implicitly Research: An interesting research could be tested taking into account parameters other than restructuring to investigate the existence of Big Bath Accounting. Examples of these parameters can be depreciation of assets. Another interesting research would be conducted by examining all the OMX Stockholm Stock Exchange. And divide companies sect oral and thus see if the phenomenon Big Bath is more prevalent in certain types of industry.