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Vem omprövar nyttjandeperiod?
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Who reviews useful life? (English)
Abstract [sv]

Inledning

Deloitte gjorde 2013 en granskning av Jönköpings kommun som visade på att rutiner saknades avseende omprövning av nyttjandeperiod för materiella anläggningstillgångar. Detta skulle kunna innebära att det även finns brister i kommunala bolag, varför en jämförelse mellan kommunala och privata bolag görs.

Syfte

Syftet med studien är att förklara och analysera sambandet mellan ägaridentitet och omprövning av nyttjandeperiod för materiella anläggningstillgångar i svenska fastighetsbolag.

Metod

Studien har en deduktiv ansats och en kvantitativ forskningsstrategi. En tvärsnittsdesign har gjorts där datan samlats in i form av sekundärdata genom granskning av årsredovisningar. Datan, som utgörs av ett slutgiltigt urval om 405 bolag, har kompletterats med kvalitativa intervjuer med fem revisorer.

Slutsats

Den statistiska analysen visar ingen signifikans för sambandet mellan omprövning av nyttjandeperiod och ägaridentitet. Det som dock verkar påverka benägenheten att ompröva nyttjandeperiod är vilken revisionsbyrå bolaget anlitar. Bolag som anlitar Deloitte eller en annan revisionsbyrå än Big 4 är mer benägna att ompröva nyttjandeperiod än bolag som anlitar övrigarevisionsbyråer.

Abstract [en]

Introduction

An inspection of Jönköping’s municpality made by Deloitte in 2013 showed a lack of routines regarding reviewing of useful life for tangible fixed assets. This could imply a lack of routines in municipal corporations as well, and because of this a comparison is made between municipal and private corporations.

Purpose

The aim of this study is to explain and analyze the relationship between owner identity and reviewing of useful life for tangable fixed assets in Swedish real estate corporations.

Method

The following is a quantitative study based on a deductive approach and a cross-sectional design. Data has been collected as secondary data through examiniation of annual reports. The data, which consists of a final selection of 405 corporations, has been complemented through qualitative interviews with five auditors.

Conclusion

The statistical analysis shows no significant relationship between reviewing of useful life and owner identity. However, a factor that seems to affect the propensity to review useful life is depending on which audit firm the corporation uses. Corporations that use Deloitte or another audit firm than Big 4 tend to review useful life to a greater extent that those who use other audit firms.

Place, publisher, year, edition, pages
2016. , 71 p.
Keyword [en]
Accounting choice, Useful life, Review, Properties, Owner identity
Keyword [sv]
Redovisningsval, Nyttjandeperiod, Omprövning, Materiella anläggningstillgångar, Ägaridentitet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-129733ISRN: LIU-IEI-FIL-A--16/02222--SEOAI: oai:DiVA.org:liu-129733DiVA: diva2:942757
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2016-08-30 Created: 2016-06-26 Last updated: 2016-08-30Bibliographically approved

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