empirična preverba na vzorcu podjetij Evropske unije
Mateja Jerman (Avtor), Bojana Korošec (Mentor), Polona Tominc (Komentor)

Povzetek

V skladu z veljavnimi računovodskimi standardi v MSRP dobro ime ni več predmet amortiziranja, temveč se enkrat na leto oziroma po potrebi večkrat na leto preverja za slabitev. Velika mera subjektivnosti in oportunistično obnašanje poslovodstev ter posledično manipuliranje oslabitev dobrega imena, ki je predmet proučevanja v tej doktorski disertaciji, se največkrat povezuje z določitvijo nadomestljive vrednosti, ki je podvržena subjektivni oceni, če se v procesu oslabitve uporablja koncept vrednosti pri uporabi. Osrednji namen disertacije je empirično preveriti povezavo nekaterih spodbud in dejavnikov možne oportunistične diskrecijske izbire z obeti pojava oslabitev dobrega imena v času finančne krize na primeru izbranih velikih podjetij Evropske unije (EU), ki so obvezana poročati po MSRP. Na podlagi pregleda izsledkov obstoječih raziskav in analize strokovnih rešitev v računovodskih standardih v empiričnem delu disertacije oblikujemo model preverjanja možne oportunistične diskrecijske izbire pri slabitvah dobrega imena, prek spodbud in dejavnikov, ki utegnejo voditi poslovodstvo do tovrstnega ravnanja. V model vključujemo spodbude, ki so se v literaturi najpogosteje izkazale kot statistično značilne. Model, ki ga predstavljamo v empiričnem delu doktorske disertacije, pomanjkljivosti študij oportunistične diskrecijske izbire pri slabitvah dobrega imena odpravlja na področju obravnave dejavnikov, ki omogočajo diskrecijo pri testiranju DUE za slabitev dobrega imena. Za potrebe preverjanja postavljenih hipotez so zbrani podatki velikih podjetij EU, ki so obvezana poročati po MSRP. V vzorec so zajeti reprezentativni predstavniki anglosaškega in kontinentalnega sistema ureditve, ki imajo obenem različno institucionalno ureditev, pri čemer so finančne institucije iz vzorca izločene. V vzorcu vključujemo nemška, britanska in italijanska podjetja. Podatki za empirični del raziskave so zbrani za obdobje finančne krize, tj. 2008−2010, saj iz teorije izhaja, da bodo imela podjetja v krizi zaradi slabših poslovnih rezultatov spodbude, da poslovni izid oblikujejo na želeno raven. Empirična analiza dokazuje, da poslovodstvo pri oslabitvah dobrega imena najverjetneje vsaj delno oportunistično deluje v vseh treh proučevanih državah EU. V povezavi s temeljno tezo lahko trdimo, da so se strokovne rešitve v MSRP glede procesa testiranja dobrega imena za oslabitev v času finančne krize v velikih podjetjih Evropske unije, ki so zavezana poročati po MSRP, uporabljale oportunistično. Rezultati empirične analize imajo z vidika prispevka k znanosti doprinos: a) k spoznanjem s področja spodbud in dejavnikov, ki vplivajo na oportunistične diskrecijske izbire pri oslabitvah dobrega imena v okolju velikih evropskih podjetij, ki so obvezana poročati po MSRP in b) k spoznanjem o vplivu spodbud in dejavnikov, ki vplivajo na oportunistične diskrecijske izbire pri oslabitvah dobrega imena v različnih institucionalnih okoljih, ker rezultati empirične analize dokazujejo, da kljub uporabi enakih računovodskih standardov zgodovinski razvoj institucionalnih dejavnikov, ki so vplivali na razvoj računovodskega sistema med različnimi državami, pomembno vpliva na računovodsko prakso in delovanje poslovodstva.

Ključne besede

računovodstvo;poročanje;standardi;mednarodni standardi;vrednotenje;računovodski izkazi;prevzemi podjetij;združitve podjetij;gospodarske družbe;dobro ime;diskrecija;disertacije;

Podatki

Jezik: Slovenski jezik
Leto izida:
Izvor: [Maribor
Tipologija: 2.08 - Doktorska disertacija
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: M. Jerman]
UDK: 657.62:006.44(043.3)
COBISS: 11392540 Povezava se bo odprla v novem oknu
Št. ogledov: 2576
Št. prenosov: 379
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Opportunistic discretionary decisions of goodwill impairment under international financial reporting standards: an empirical analysis on a sample of European Union companies
Sekundarni povzetek: In accordance with the accounting rules in IFRS, goodwill is no longer subject to amortization, but is instead tested for impairment annually or more frequently. There is a high degree of subjectivity, allowing for opportunistic behavior among management and, consequently, manipulated impairments of goodwill—the subject of the present work. Opportunistic discretionary choice in accounting for goodwill is most often associated with determining the recoverable amount. The latter is based on subjective estimates, especially when the impairment process is based on the concept of value in use. The dissertation’s main purpose is to empirically verify the relation between some incentives of possible opportunistic discretionary choice and goodwill impairment recognition during times of financial crisis in the case of selected large European Union (EU) companies which reported in accordance with IFRS. Based on the review of existing research findings and analysis of the rules in accounting standards in the empirical part of the dissertation, we form a model for verifying opportunistic discretionary choice in the process of goodwill impairment testing through incentives and factors that may lead management to these practices. The model includes incentives that have been most frequently confirmed to be statistically significant. The model presented in the empirical work of the thesis eliminates the weaknesses of prior studies, since it also includes factors that allow discretion in testing CGUs for goodwill impairment. For the purpose of hypotheses testing, data on large EU companies that are required to report under IFRS were collected. The sample includes representatives of the Anglo-Saxon and the continental system of regulation, which also have different institutional arrangements. Financial institutions are excluded from the sample. The sample includes German, British, and Italian companies. The data for the empirical part of the research were collected for the period of the financial crisis, i.e., 2008–2010. According to the theory, during times of crisis, companies would have (due to poor business performance) higher incentives to form income to a desired level. Based on the results of the empirical analysis, we can conclude that opportunistic behavior among management when testing goodwill for impairment is most probably present in all three analyzed countries from the EU. In conjunction with the basic thesis, it can be argued that, in large companies in the European Union that are committed to reporting under IFRS, the accounting rules in IFRS regarding the process of goodwill impairment testing in times of financial crisis were used opportunistically. The results of the empirical analysis contribute to science through offering a) knowledge in the area of incentives and factors that influence the choice of opportunistic discretionary goodwill impairment testing in the environment of large European companies required to report under IFRS and b) knowledge about incentives and factors that influence the choice of opportunistic discretionary goodwill impairment testing in different institutional settings. The results of the empirical analysis show that even though the same accounting standards are used, the historical development of institutional factors that have influenced the development of accounting systems in different countries has a significant impact on accounting practices and management.
Sekundarne ključne besede: goodwill;impairment;opportunism;discretion;impairment testing;IFRS;IAS 36;
URN: URN:SI:UM:
Vrsta dela (COBISS): Doktorska disertacija
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: XVIII, [245] str., 31 str. pril.
Ključne besede (UDK): applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;communication and transport industries;accountancy;business management;public relations;komunikacije in transport;knjigovodstvo;poslovni menedžment;stiki z javnostjo;accountancy;računovodstvo;science and knowledge;organization;computer science;information;documentation;librarianship;institutions;publications;znanost in znanje;organizacije;informacije;dokumentacija;bibliotekarstvo;institucije;publikacije;prolegomena;fundamentals of knowledge and culture;propaedeutics;prolegomena;splošne osnove znanosti in kulture;standardization of products;operations;weights;measures and time;standardizacija proizvodov;postopkov;uteži;mer in časa;
ID: 1026844