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Why reduce profit?: accounting choice of impairments in Swedish listed corporations
Kristianstad University .ORCID iD: 0000-0002-8417-1469
Linnaeus University .
Lund University.
Kristianstad University .
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2011 (English)In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 3, no 1, 49-71 p.Article in journal (Refereed) PublishedText
Abstract [en]

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.

Place, publisher, year, edition, pages
2011. Vol. 3, no 1, 49-71 p.
National Category
Business Administration
URN: urn:nbn:se:liu:diva-126705DOI: 10.1504/IJAF.2011.042220OAI: diva2:916441
Available from: 2016-04-02 Created: 2016-04-02 Last updated: 2016-04-15

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Broberg, PernillaTagesson, Torbjörn
Business Administration

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ReferencesLink to record
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