Preliminary Evidence of the Effects of the Adoption of the Impairment-Only Approach to Goodwill Accounting in Sweden

Keyphrases

• Goodwill Accounting 100%
• Sweden 100%
• Amortization 66%
• Goodwill 66%
• Value Relevance of Accounting Information 66%
• Incremental Value Relevance 33%
• Accounting Data 33%
• Reported Earnings 33%
• Public Companies 33%
• Two-period 33%
• Intangible Assets 33%
• IFRS Adoption 33%
• Share Price 33%
• Accounting Information 33%
• Financial Reporting Quality 33%
• Value Relevance 33%
• Total Assets 33%

Economics, Econometrics and Finance

• Goodwill 100%
• IFRS 50%
• Public Company 25%
• Intangible Asset 25%
• Accounting 25%
• Share Price 25%
• Profit 25%