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Why reduce profit? ...
Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?
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- Broberg, Pernilla, 1981- (författare)
- Kristianstad University
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- Collin, Sven-Olof Yrjö, 1957- (författare)
- Linnéuniversitetet,Ekonomihögskolan, ELNU,The Corporate Governance Research Group at Linnæus University,School of Business and Economics,Ekonomihöhskolan
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- Tagesson, Torbjörn (författare)
- Kristianstad University,Department of Business Administration,Företagsekonomiska Institutionen,Lund University
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- Axelsson, Monika (författare)
- Kristianstad University
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- Schele, Charlotta (författare)
- Kristianstad University
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(creator_code:org_t)
- InderScience Publishers, 2011
- 2011
- Engelska.
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Ingår i: International Journal of Accounting and Finance. - : InderScience Publishers. - 1752-8224. ; 3:1, s. 49-71
- Relaterad länk:
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https://urn.kb.se/re...
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https://doi.org/10.1...
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https://urn.kb.se/re...
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Abstract
Ämnesord
Stäng
- Positive accounting theory and institutional theory are used inconjunction in order to explain accounting choice. The theory is applied onIAS 36 (impairment of assets), and tested on a sample of listed Swedishcorporations. We find that the choice is mainly induced by agency and generalbusiness factors and to a slighter degree by institutional factors. Especially, wefind that institutional influence will be stronger when it is in the interest ofimportant stakeholders; that impairments can be used as a mean of signallingtrust to absent owners and that the institutional element of tradition cannot betested separately from the agency element of opportunism.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- accounting choice
- impairments
- Business administration
- Företagsekonomi
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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