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Goodwill och dess påverkan på företagets lönsamhet: En jämförelse mellan byggnations- och telekommunikationsbranschen efter införandet av IFRS 3.
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Goodwill and its impact on the company's profitability : A comparison between construction- and telecommunications industry following the introduction of IFRS 3 (English)
Abstract [sv]

Frågeställning:

  • Vilken är den procentuella förändringen av goodwill och lönsamhet sedan införandet av IFRS 3 i de båda branscherna?
  • Finns det ett samband mellan andelen goodwill och lönsamhet i de båda branscherna?
  • Ökar eller minskar lönsamheten av goodwillnedskrivningar?

Syfte: Syftet med vår studie är att med hjälp av analyser undersöka sambanden mellan goodwill och företagens lönsamhet samt få en ökad insikt i hur goodwillen och dess nedskrivning hanteras i de valda branscherna. Detta anser vi intressant då IFRS 3 har i syfte att ge internationella riktlinjer hur goodwillen ska redovisas, men på grund av subjektiva bedömningar uppstår skillnader som påverkar företagens lönsamhet. Studiens utfall kan vara av intresse för intressenter inom branscherna.

Metod: Studien är genomförd med en kvantitativ metod. En statistisk analys genomförts där vi testat signifikanta samband mellan variabler. Materialet till detta är sammanställt från nio företags årsredovisningar, under en tio års period. Resultatet studerades genom sammanställningar i diagram och med regressionsanalyser.

Slutsats: Studien visade att i byggnationsbranschen har räntabiliteten minskat samtidigt som goodwillen har ökat. I telekommunikationsbranschen har räntabiliteten ökat samtidigt som goodwillen minskat. Detta sedan införandet av IFRS 3. Studien visade att det finns ett samband mellan lönsamhet och goodwill i de studerade branscherna. Inget signifikant värde uppnås på nedskrivningarnas påverkan på lönsamheten vilket gör att vi inte kan uttala oss om det finns ett samband mellan dessa. 

Abstract [en]

Research questions: 

  • What is the percentage change in goodwill and profitability since the introduction of IFRS 3 in the two sectors?
  • Is there a relationship between the proportion of goodwill and profitability in both sectors?
  • Increases or decreases the profitability of the goodwill impairment? 

Purpose: The purpose of our study is that with help of analyzes examining the relationship between goodwill and business profitability and gain a greater understanding of how the goodwill and its impairment are being handled in the selected sectors. We consider this interesting since IFRS 3 has the purpose of providing international guidelines how goodwill should be reported, but because of subjective assessments arises differences that affect corporate profitability. The study's results may be of interest to stakeholders in the sectors.

Method: This study was conducted by a quantitative method. A statistical analysis has been carried out where we test the significant relationships between different variables. The material for this essay is compiled from nine companies’ annual reports, between 2005 and 2014. The results were studied by summaries of graphs and regression analysis.

Conclusion: The study shows that in the construction industry has the profitability fallen while the share of goodwill has increased. The telecommunications industry has increased the return on equity while the share of goodwill has decreased. The study showed that there is a correlation between profitability and goodwill in the industries studied. No significant value was achieved in impairments impact on profitability, which means that we can not express an opinion whether there is a connection between them. 

Place, publisher, year, edition, pages
2016. , 62 p.
Keyword [en]
Goodwill, Intangible assets, IFRS, Profitability, Acquisition and Impairment
Keyword [sv]
Goodwill, Immateriella tillgångar, IFRS, Lönsamhet, Förvärv, Nedskrivning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-33353OAI: oai:DiVA.org:mdh-33353DiVA: diva2:1033457
Subject / course
Business Administration
Presentation
2016-06-02, 09:00 (Swedish)
Supervisors
Examiners
Available from: 2016-10-11 Created: 2016-10-06 Last updated: 2016-10-11Bibliographically approved

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