Sökning: WFRF:(Tagesson Torbjörn 1969 ) >
Why reduce profit? :
Why reduce profit? : accounting choice of impairments in Swedish listed corporations
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- Broberg, Pernilla, 1981- (författare)
- Högskolan Kristianstad,Sektionen för hälsa och samhälle,Kristianstad University
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- Collin, Sven-Olof (författare)
- School of Business and Economics, Linnéus University, Växjö,Linnaeus University
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- Tagesson, Torbjörn, 1969- (författare)
- Department of Business Administration, Lund University,Lund University
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- Axelsson, Monika, 1971- (författare)
- Kristianstad University
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- Schéle, Charlotta, 1969- (författare)
- Kristianstad University
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visa färre...
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(creator_code:org_t)
- 2011
- 2011
- Engelska.
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Ingår i: International Journal of Accounting and Finance. - 1752-8224. ; 3:1, s. 49-71
- Relaterad länk:
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https://doi.org/10.1...
Abstract
Ämnesord
Stäng
- Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general business factors and to a slighter degree by institutional factors. Especially, we find that institutional influence will be stronger when it is in the interest of important stakeholders; that impairments can be used as a mean of signalling trust to absent owners and that the institutional element of tradition cannot be tested separately from the agency element of opportunism.
Ämnesord
- 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)
Nyckelord
- accounting choice
- asset impairment
- positive accounting theory
- institutional theory
- Sweden
- stakeholders
- trust
- absent owners
- tradition
- opportunism
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)