Search: onr:"swepub:oai:DiVA.org:hkr-445" >
Why reduce profit? :
Why reduce profit? : accounting choice of impairments in Swedish listed corporations
-
- Broberg, Pernilla, 1981- (author)
- Högskolan Kristianstad,Institutionen för ekonomi
-
- Collin, Sven-Olof, 1957- (author)
- Högskolan Kristianstad,Institutionen för ekonomi
-
- Tagesson, Torbjörn, 1969- (author)
- Högskolan Kristianstad,Institutionen för ekonomi
-
show more...
-
Axelsson, Monika, 1971- (author)
-
Schéle, Charlotta, 1969- (author)
-
show less...
-
(creator_code:org_t)
- Kristianstad : Department of Business Studies, Kristianstad University College, 2007
- English 21 s.
-
Series: Working paper series, 1650-0636 ; 2007:3
- Related links:
-
http://hkr.diva-port... (primary) (Raw object)
Abstract
Subject headings
Close
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
Subject headings
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
Publication and Content Type
- vet (subject category)
- rap (subject category)