Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Big bath accounting: förekommer strategin i svenska börsnoterade företag?
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Big bath accounting : does it occur in Swedish public companies? (English)
Abstract [sv]

Big bath accounting är en strategi där beslutsfattarna i ett företag manipulerar det redovisade resultatet efter ens egna preferenser, ofta för att påverka resultatet negativt genom nedskrivning av immateriella tillgångar. Tidigare forskning har visat att fenomenet uppstår mer frekvent i samband med en nytillsatt VD.Uppsatsen syftar till att undersöka förekomsten av Big bath genom nedskrivning av goodwill bland börsnoterade bolag i Sverige, och ifall en nytillsatt VD kan vara en av förklaringarna till fenomenet. Studien har en deduktiv ansats och studiens frågeställningar har analyserats med hjälp av en kvantitativ dataanalys.Studiens insamlade data har hämtats ifrån företagens årsredovisningar under tidsperioden år 2005-2013. Den insamlade datan ligger till grund för de statistiska testerna som utförts. Resultatet visar att det finns ett samband mellan goodwillnedskrivningar och en nytillsatt VD samt goodwillnedskrivningar och ett negativt resultat. Vidare upptäcks ett positivt samband mellan Big bath och en nytillsatt VD samt Big bath och ett negativt resultat vilket tyder på att strategin existerar på Stockholmsbörsen.

Abstract [en]

Big bath accounting is a strategy where the decision makers of a company manipulates the stated result according to their own preferences, most often to influence the result negatively by writing down its intangible assets. Earlier studies have shown that this phenomenon occurs more frequently in connection with a newly appointed CEO.This paper aims to investigate the occurrence of Big bath by writing down goodwill among public companies in Sweden, and to investigate if a newly appointed CEO could be one of the explanations to this phenomenon. This study has a deductive approach and the research questions have been analyzed with a quantitative data analysis.The data in this study have been collected from the companies financial statements during the time period between 2005-2013. The collected data have been used for the statistical tests that this paper contains. The result shows a positive connection between writing down goodwill and a newly appointed CEO and also between writing down goodwill and a negative result. Furthermore, a positive connection was found between Big bath and a newly appointed CEO and also between Big bath and a negative result which indicates that this strategy exists on the Stockholm stock exchange.The essay is written in Swedish.

Place, publisher, year, edition, pages
2015.
Keyword [en]
Big bath accounting, Creativity in accounting, Newly appointed CEO, Write-down on goodwill
Keyword [sv]
Big bath accounting, Kreativ redovisning, VD-byte, Nedskrivning av goodwill
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:hb:diva-564OAI: oai:DiVA.org:hb-564DiVA: diva2:843530
Subject / course
Företagsekonomi - Civilekonom
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2015-10-07 Created: 2015-07-29 Last updated: 2016-01-29Bibliographically approved

Open Access in DiVA

fulltext(1314 kB)206 downloads
File information
File name FULLTEXT01.pdfFile size 1314 kBChecksum SHA-512
ed9aeeb45346272dc16a99bcd064a544e8a4f3b37115348c08b43656398d9d2404e224407fee5d9b7d4b4cdcd58a7a279996a5941b71968a08d73ed654e2d8ca
Type fulltextMimetype application/pdf

By organisation
Faculty of Textiles, Engineering and Business
Social Sciences

Search outside of DiVA

GoogleGoogle Scholar
Total: 206 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 415 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf