{"id":"https://openalex.org/W7216701935","doi":null,"title":"Goodwill - att skriva ner eller inte. En kartl\u00e4ggning av argumenten f\u00f6r och emot nedskrivningar av goodwill","display_name":"Goodwill - att skriva ner eller inte. En kartl\u00e4ggning av argumenten f\u00f6r och emot nedskrivningar av goodwill","publication_year":2022,"publication_date":"2022-09-02","ids":{"openalex":"https://openalex.org/W7216701935"},"language":"sv","primary_location":{"id":"pmh:oai:gupea.ub.gu.se:2077/73524","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/2077/73524","pdf_url":null,"source":{"id":"https://openalex.org/S4306401168","display_name":"Gothenburg University Publications Electronic Archive (Gothenburg University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I881427289","host_organization_name":"University of Gothenburg","host_organization_lineage":["https://openalex.org/I881427289"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5155058034","display_name":"Emelie Kopp Johansson","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kopp Johansson, Emelie","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5075969715","display_name":"Lina Nordin","orcid":"https://orcid.org/0000-0001-9313-6238","observed_orcids":["https://orcid.org/0000-0001-9313-6238"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nordin, Lina","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.036400001496076584,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/goodwill-impairment","display_name":"goodwill impairment","score":0.7860000133514404},{"id":"https://openalex.org/keywords/goodwill-write-downs","display_name":"goodwill write-downs","score":0.8399999737739563},{"id":"https://openalex.org/keywords/goodwill-amortization","display_name":"goodwill amortization","score":0.8209999799728394},{"id":"https://openalex.org/keywords/ifrs-3","display_name":"IFRS 3","score":0.9399999976158142},{"id":"https://openalex.org/keywords/ias-22","display_name":"IAS 22","score":0.9929999709129333},{"id":"https://openalex.org/keywords/ias-36","display_name":"IAS 36","score":0.9810000061988831},{"id":"https://openalex.org/keywords/ifrs-15","display_name":"IFRS 15","score":0.6520000100135803},{"id":"https://openalex.org/keywords/ifrs-16","display_name":"IFRS 16","score":0.6769999861717224},{"id":"https://openalex.org/keywords/shielding","display_name":"shielding","score":0.335999995470047},{"id":"https://openalex.org/keywords/headroom","display_name":"headroom","score":0.9559999704360962},{"id":"https://openalex.org/keywords/us-gaap","display_name":"US GAAP","score":0.5509999990463257},{"id":"https://openalex.org/keywords/principles-based-accounting","display_name":"principles-based accounting","score":0.4790000021457672},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.31200000643730164}],"concepts":[{"id":"https://openalex.org/C2778860618","wikidata":"https://www.wikidata.org/wiki/Q157499","display_name":"Goodwill","level":2,"score":0.6959999799728394},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6718999743461609},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6380000114440918},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.31869998574256897},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.30250000953674316},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.2637999951839447},{"id":"https://openalex.org/C2993209047","wikidata":"https://www.wikidata.org/wiki/Q91248609","display_name":"Scientific integrity","level":2,"score":0.23739999532699585},{"id":"https://openalex.org/C24667770","wikidata":"https://www.wikidata.org/wiki/Q34187","display_name":"Religious studies","level":1,"score":0.18529999256134033},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.17800000309944153},{"id":"https://openalex.org/C2779057293","wikidata":"https://www.wikidata.org/wiki/Q6543058","display_name":"Licensee","level":3,"score":0.17239999771118164}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:gupea.ub.gu.se:2077/73524","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/2077/73524","pdf_url":null,"source":{"id":"https://openalex.org/S4306401168","display_name":"Gothenburg University Publications Electronic Archive (Gothenburg University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I881427289","host_organization_name":"University of Gothenburg","host_organization_lineage":["https://openalex.org/I881427289"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W386413854","https://openalex.org/W622064454","https://openalex.org/W2896662275","https://openalex.org/W401097275","https://openalex.org/W7111797525","https://openalex.org/W153559184","https://openalex.org/W2888682562","https://openalex.org/W2169534254","https://openalex.org/W343273548","https://openalex.org/W7056940987"],"abstract_inverted_index":{"I":[0,40,330],"bakgrunden":[1],"ber\u00e4ttas":[2],"det":[3,5,30,143,181,336,434,458,483,632,662,771],"om":[4,164,226,332,388,535],"gamla":[6],"regelverket":[7,145],"IAS":[8,140,169],"22":[9,141],"och":[10,25,29,79,92,130,160,168,180,185,235,240,282,370,403,445,492,506,521,551,578,603,613,642,674,681,704,708],"inf\u00f6randet":[11],"av":[12,74,105,120,157,232,287,291,296,304,307,315,319,350,353,361,372,426,477,559,601,621,746,753],"dagens":[13],"regelverk,":[14],"IFRS":[15,131,151,166,201,213],"3.":[16],"Problemen":[17],"med":[18,124,210,215,439,727],"goodwill":[19,147,305,316,561,570,585],"\u00e4r":[20,31,52,69,102,134,142,171,175,192,196,202,207,255,299,310,348,358,400,406,416,429,435,469,529,571,575,582,587,591,606,678,683,755],"bland":[21,608],"annat":[22,609],"f\u00f6r":[23,26,54,78,146,265,300,311,346,401,407,430,443,447,576,592,629,679,684,697,710,720,737],"sena":[24],"sm\u00e5":[27],"nedskrivningar":[28,55,89,283,314,441,524,651,680,754],"n\u00e5got":[32,476],"som":[33,76,87,107,136,212,238,386,392,398,405,415,423,428,451,468,503,562,567,581,597,625,627,639,649,659,666,692,717,730,750,757,764],"under":[34],"l\u00e5ng":[35],"tid":[36],"varit":[37],"ett":[38,197,203,261,436,504,725,775],"problem.":[39],"problemdiskussionen":[41],"kommer":[42,60,162],"rapporten":[43,47],"in":[44],"p\u00e5":[45,465,498,509,618,724],"vad":[46,93],"\u00e4mnar":[48],"att":[49,61,70,112,193,217,247,266,294,301,312,335,338,343,355,365,433,440,457,461,475,541,569,584,607,610,631,661,735,738],"unders\u00f6ka,":[50],"vilket":[51],"argument":[53,59,628],"kontra":[56],"avskrivningar.":[57,685],"Dessa":[58],"st\u00e4llas":[62],"mot":[63],"IASBs":[64],"f\u00f6rslag":[65],"kring":[66,109,263,394,527,646],"regelverket.":[67],"Syftet":[68],"g\u00f6ra":[71,740],"en":[72,103,118,208,411,463,490,493,516,572,588,616,668,741],"kartl\u00e4ggning":[73],"argumenten":[75,106,539],"anv\u00e4nds":[77,108],"emot":[80],"goodwillnedskrivningar.":[81,110],"Dessutom":[82],"unders\u00f6ker":[83],"vi":[84,117],"vilka":[85,647],"akt\u00f6rer":[86,224,605,648,665,749],"f\u00f6respr\u00e5kar":[88,650],"respektive":[90,652],"avskrivningar":[91,303,402,431,455,577,630,653,698],"detta":[94,356,366],"grundar":[95,687],"sig":[96,694,701,714],"i.":[97],"V\u00e5rt":[98],"bidrag":[99],"inom":[100],"\u00e4mnet":[101],"systematisering":[104],"F\u00f6r":[111],"uppn\u00e5":[113],"v\u00e5rt":[114],"syfte":[115,216],"genomf\u00f6r":[116],"dokumentstudie":[119],"CL":[121,221,292,385],"(comment":[122],"letters)":[123],"kompletterande":[125,486],"intervjuer.":[126],"Referensramen":[127],"presenterar":[128,495],"IASB":[129,133,243,602],"d\u00e4r":[132,396,413,489,538],"de":[135,333,389,414,427,510,579,622],"ger":[137],"ut":[138],"IFRS-standarder.":[139],"tidigare":[144],"men":[148,250,409],"\u00e4ndrades":[149],"till":[150,176],"3":[152,167],"2004.":[153],"En":[154,229,620,722],"kort":[155],"f\u00f6rklaring":[156,231],"\u00f6verg\u00e5ngen":[158],"ges,":[159],"sedan":[161],"f\u00f6rklaringen":[163],"hur":[165,560],"36":[170],"utformade.":[172],"Motsvarande":[173],"standarder":[174],"exempel":[177],"US":[178,194],"GAAP":[179,195],"finns":[182,393,514,663],"b\u00e5de":[183,600],"likheter":[184],"skillnader":[186],"mellan":[187,519,637],"standarderna.":[188],"Den":[189],"st\u00f6rsta":[190],"skillnaden":[191],"regelbaserat":[198],"regelverk":[199],"medan":[200,317],"principbaserat":[204],"regelverk.":[205],"DP":[206,233,262],"rapport":[209],"fr\u00e5gor":[211],"uppr\u00e4ttar":[214],"f\u00e5":[218,267],"svar":[219],"genom":[220,643,655,734],"fr\u00e5n":[222],"olika":[223,390],"runt":[225],"i":[227,253,271,284,324,377,446,471,544,671,689,702,706,715],"v\u00e4rlden.":[228],"djupare":[230],"g\u00f6rs":[234,442],"\u00e4ven":[236,410],"fenomen":[237],"shielding":[239],"headroom":[241],"diskuteras.":[242],"har":[244,375,615,667],"unders\u00f6kt":[245],"m\u00f6jligheten":[246],"\u00e5terinf\u00f6ra":[248,302],"avskrivningar,":[249],"ser":[251,432,473],"inte":[252,357,452,459,474,586,739],"dagsl\u00e4get":[254],"aktuellt.":[256],"Av":[257],"den":[258,288,656],"anledningen":[259],"skapas":[260],"fr\u00e5gan":[264,325,331,378,395,472],"akt\u00f6rers":[268],"\u00e5sikter.":[269],"Vidare":[270],"referensramen":[272],"presenteras":[273,384],"ledningens":[274,611],"incitament,":[275,277],"\u00e4gares":[276],"marknadens":[278],"inverkan,":[279],"revisionens":[280],"roll":[281],"praktiken.":[285],"Resultatet":[286],"kvantitativa":[289],"studien":[290],"anger":[293],"77":[295],"156":[297,308,320,351,362,373],"(49%)":[298],"44":[306],"(28%)":[309],"beh\u00e5lla":[313],"35":[318],"(22%)":[321],"var":[322],"neutrala":[323,376,417,470],"eller":[326,379],"uttryckte":[327,380],"ingen":[328,381],"\u00e5sikt.":[329,382],"anser":[334,568,583],"g\u00e5r":[337,460,540],"signifikant":[339],"effektivisera":[340],"nedskrivningspr\u00f6vningen":[341,707,711,718],"utan":[342],"\u00f6ka":[344],"kostnaden":[345,703],"den,":[347],"85":[349],"(53%)":[352],"\u00e5sikten":[354],"m\u00f6jligt,":[359],"20":[360],"(13%)":[363],"ans\u00e5g":[364],"skulle":[367,479,633],"vara":[368,480],"m\u00f6jligt":[369],"53":[371],"(34%)":[374],"D\u00e4refter":[383],"ber\u00e4ttar":[387],"\u00e5sikter":[391,497],"organisationer":[397],"FAR":[399],"PWC":[404],"nedskrivningar,":[408],"del":[412],"f\u00e5r":[418],"uttrycka":[419],"sin":[420],"\u00e5sikt":[421],"s\u00e5":[422],"KPMG.":[424],"M\u00e5nga":[425],"stort":[437],"problem":[438,505],"sent":[444],"liten":[448],"utstr\u00e4ckning.":[449],"De":[450,467,554,565,594],"vill":[453,758,772],"inf\u00f6ra":[454],"menar":[456],"best\u00e4mma":[462],"nyttjandeperiod":[464],"goodwill.":[466],"alternativen":[478],"b\u00e4ttre":[481,635,760],"\u00e4n":[482],"andra.":[484],"Tv\u00e5":[485],"intervjuer":[487],"tillkommer":[488],"redovisningsspecialist":[491],"revisor":[494,520],"sina":[496],"fr\u00e5gan.":[499,672],"Shielding":[500],"tas":[501,598],"upp":[502,543,599,767],"f\u00f6rklaras":[507],"bero":[508],"kassagenererande":[511],"enheterna.":[512],"Det":[513],"ocks\u00e5":[515,745],"stor":[517],"anstr\u00e4ngning":[518],"kund":[522],"g\u00e4llande":[523],"d\u00e5":[525],"diskussion":[526],"v\u00e4rdering":[528],"sv\u00e5r.":[530],"Genom":[531],"analyser":[532],"dras":[533],"slutsatser":[534],"v\u00e5ra":[536],"fr\u00e5gest\u00e4llningar":[537],"dela":[542],"tre":[545,664],"delar;":[546],"redovisningstekniska":[547,555],"aspekter,":[548],"f\u00f6retagsinterna":[549,595],"aspekter":[550],"yttre":[552,623],"faktorer.":[553],"aspekterna":[556,596],"utg\u00f6rs":[557],"fr\u00e4mst":[558],"tillg\u00e5ng":[563],"betraktas.":[564],"flesta":[566,580],"wasting":[573,589],"asset":[574,590],"nedskrivningar.":[593],"andra":[604],"incitament":[612,691],"attityd":[614],"p\u00e5verkan":[617],"nedskrivningspr\u00f6vningen.":[619],"faktorer":[624],"anges":[626],"m\u00f6jligg\u00f6ra":[634],"j\u00e4mf\u00f6rbarhet":[636],"f\u00f6retag":[638,726,756],"v\u00e4xer":[640],"organiskt":[641],"f\u00f6rv\u00e4rv.":[644],"Fr\u00e5gest\u00e4llningen":[645],"besvaras":[654],"deskriptiva":[657],"statistiken":[658],"visar":[660],"tydlig":[669],"st\u00e5ndpunkt":[670],"Banker":[673],"bankrepresentanter":[675],"samt":[676],"energif\u00f6retag":[677],"finansf\u00f6retag":[682],"Detta":[686],"troligt":[688],"deras":[690],"skiljer":[693],"\u00e5t.":[695],"Preferensen":[696],"kan":[699,712,751],"grunda":[700,713],"tidskonsumtionen":[705],"preferensen":[709],"flexibiliteten":[716],"medf\u00f6r":[719],"f\u00f6retagen.":[721],"VD":[723],"resultatbaserad":[728],"bonus":[729],"redovisar":[731],"h\u00f6gre":[732],"resultat":[733,761],"argumentera":[736],"nedskrivning":[742],"gynnas":[743,752],"exempelvis":[744],"nedskrivningsmodellen.":[747],"Andra":[748],"redovisa":[759],"senare":[762],"\u00e5r,":[763],"ist\u00e4llet":[765],"tar":[766,774],"st\u00f6rre":[768],"kostnader":[769],"tidigt,":[770],"s\u00e4ga":[773],"big":[776],"bath.":[777]},"counts_by_year":[],"updated_date":"2026-10-04T09:36:47.201465","created_date":"2026-10-03T00:00:00"}