Why reduce profit? accounting choice of impairments in Swedish listed corporations

Pernilla Broberg, Sven-Olof Collin, Torbjörn Tagesson, Monika Axelsson, Charlotta Schéle

    Forskningsoutput: Bok/rapportRapport

    Sammanfattning

    Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.

    OriginalspråkEngelska
    UtgivningsortKristianstad
    FörlagDepartment of Business Studies, Kristianstad University College
    StatusPublicerad - 2007

    Publikationsserier

    NamnWorking paper series
    Nr.2007:3
    ISSN (tryckt)1650-0636

    Nationell ämneskategori

    • Företagsekonomi (50202)

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