lnu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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
Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. (The Corporate Governance Research Group at Linnæus University)ORCID iD: 0000-0001-5098-1618
Show others and affiliations
2011 (English)In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 3, no 1, 49-71 p.Article in journal (Refereed) Published
Abstract [en]

Positive accounting theory and institutional theory are used in

conjunction in order to explain accounting choice. The theory is applied on

IAS 36 (impairment of assets), and tested on a sample of listed Swedish

corporations. We find that the choice is mainly induced by agency and general

business factors and to a slighter degree by institutional factors. Especially, we

find that institutional influence will be stronger when it is in the interest of

important stakeholders; that impairments can be used as a mean of signalling

trust to absent owners and that the institutional element of tradition cannot be

tested separately from the agency element of opportunism.

Place, publisher, year, edition, pages
InderScience Publishers, 2011. Vol. 3, no 1, 49-71 p.
Keyword [en]
accounting choice, impairments
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-15259DOI: 10.1504/IJAF.2011.042220OAI: oai:DiVA.org:lnu-15259DiVA: diva2:452491
Projects
Nej
Available from: 2011-10-31 Created: 2011-10-31 Last updated: 2015-05-26Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full text

Search in DiVA

By author/editor
Collin, Sven-Olof Yrjö
By organisation
Linnaeus School of Business and Economics
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Altmetric score

Total: 303 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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