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dc.contributor.authorBarksjo, J.
dc.contributor.authorPaananen, M.
dc.date.accessioned2007-09-26T12:23:05Z
dc.date.available2007-09-26T12:23:05Z
dc.date.issued2006
dc.identifier.citationBarksjo , J & Paananen , M 2006 ' Preliminary Evidence of the Effects of the Adoption of the Impairment-Only Approach to Goodwill Accounting in Sweden ' Business School Working Papers , vol. UHBS 2006-5 , University of Hertfordshire .
dc.identifier.otherdspace: 2299/686
dc.identifier.urihttp://hdl.handle.net/2299/686
dc.description.abstractWe examine the effects of the implementation of the impairment-only approach to goodwill accounting on the financial reporting quality in Sweden after the adoption of IFRS. Using accounting data from public companies in Sweden, we test the value relevance and timeliness of the accounting information before and after the switch to IFRS. We compare the value relevance of accounting information between 2004 and 2005 to investigate the effects of the switch from goodwill amortization to the impairment-only approach. We find some weak evidence of an increase in the value relevance of accounting information among companies with substantial goodwill balances in proportion to total assets. However, we find no statistically significance in the incremental value relevance related to amortization charges, impairment charges, or intangible assets, on share prices between the two periods. Moreover, we find no evidence of increased timeliness or any association between timeliness in reported earnings in 2005 and impairment charges made in that year.en
dc.format.extent444551
dc.language.isoeng
dc.publisherUniversity of Hertfordshire
dc.relation.ispartofseriesBusiness School Working Papers
dc.titlePreliminary Evidence of the Effects of the Adoption of the Impairment-Only Approach to Goodwill Accounting in Swedenen
dc.contributor.institutionHertfordshire Business School
rioxxterms.typeWorking paper
herts.preservation.rarelyaccessedtrue


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