Är Big bath en, av aktiemarknaden, accepterad redovisningspraxis?

• Main Authors: Bengtsson, Hjalmar, Johansson, Gustav
• Format: Others
• Language: Swedish
• Published: Södertörns högskola, Institutionen för ekonomi och företagande 2008
• Subjects: Big bath; redovisninspraxis; förfarande; Business studies; Företagsekonomi
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2046

The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind.