Goodwill - synergieffekt eller övervärdering?
(2025) FEKH69 20251Department of Business Administration
- Abstract
- Title: Goodwill – Synergy Effect or Overvaluation?
Seminar date: June 3, 2025
Course: FEKH69, Business Administration: Bachelor's degree Project in Financial and
Management Accounting Undergraduate Level, 15 University Credit Points
Authors: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg
Advisor: Johan Dergård
Key words: goodwill, synergy, IFRS 3, IAS 36, profitability
Purpose: The purpose of this study is to examine the relationship between changes in goodwill
and changes in profitability among Swedish publicly listed companies, and based on this, assess
the relevance and reliability of goodwill accounting.
Theoretical perspectives: Theories on synergy and goodwill, IASB Conceptual Framework for
... (More) - Title: Goodwill – Synergy Effect or Overvaluation?
Seminar date: June 3, 2025
Course: FEKH69, Business Administration: Bachelor's degree Project in Financial and
Management Accounting Undergraduate Level, 15 University Credit Points
Authors: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg
Advisor: Johan Dergård
Key words: goodwill, synergy, IFRS 3, IAS 36, profitability
Purpose: The purpose of this study is to examine the relationship between changes in goodwill
and changes in profitability among Swedish publicly listed companies, and based on this, assess
the relevance and reliability of goodwill accounting.
Theoretical perspectives: Theories on synergy and goodwill, IASB Conceptual Framework for
Financial Reporting, and DuPont analysis are used.
Methodology: The study is quantitative and based on secondary data from Retriever Business.
After compilation, the data was analyzed using linear regression analysis to identify any
correlations.
Result: The results from the analyses are presented in tables both throughout the report and in
the appendices.
Conclusion: The results indicate that there is no significant correlation between increased
goodwill and improved profitability. However, some significance was found between decreased
goodwill and reduced profitability. Goodwill is therefore considered to have limited predictive
value. (Less) - Abstract (Swedish)
- Examensarbetets titel: Goodwill – synergieffekt eller övervärdering?
Seminariedatum: 3 juni 2025
Ämne/kurs: FEKH69, Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15
högskolepoäng
Författare: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg
Handledare: Johan Dergård
Fem nyckelord: goodwill, synergi, IFRS 3, IAS36, lönsamhet
Syfte: Syftet med studien är att undersöka sambandet mellan förändringar i goodwill och
förändringar i lönsamhet hos svenska börsnoterade företag, samt utifrån detta bedöma
goodwillredovisningens relevans och trovärdighet.
Teori: Teorier om synergi och goodwill, IASB:s konceptuella ramverk för finansiell rapportering
samt Dupont-modellen används.
Metod: Studien är... (More) - Examensarbetets titel: Goodwill – synergieffekt eller övervärdering?
Seminariedatum: 3 juni 2025
Ämne/kurs: FEKH69, Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15
högskolepoäng
Författare: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg
Handledare: Johan Dergård
Fem nyckelord: goodwill, synergi, IFRS 3, IAS36, lönsamhet
Syfte: Syftet med studien är att undersöka sambandet mellan förändringar i goodwill och
förändringar i lönsamhet hos svenska börsnoterade företag, samt utifrån detta bedöma
goodwillredovisningens relevans och trovärdighet.
Teori: Teorier om synergi och goodwill, IASB:s konceptuella ramverk för finansiell rapportering
samt Dupont-modellen används.
Metod: Studien är kvantitativ och bygger på sekundärdata från Retriever Business. Efter
sammanställning analyserades datan med linjära regressionsanalyser för att hitta eventuella
samband.
Empiri: Resultaten från analyserna presenteras i tabeller både löpande och i bilagor.
Slutsats: Resultatet visar att det inte finns något signifikant samband mellan ökad goodwill och
förbättrad lönsamhet. Viss signifikans uppvisades dock mellan minskad goodwill och försämrad
lönsamhet. Goodwill bedöms därför ha begränsat prognosvärde. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9203594
- author
- Rydberg, Joel LU ; Anderberg Törngren, Isak LU and Linard Pedersen, Oscar LU
- supervisor
- organization
- course
- FEKH69 20251
- year
- 2025
- type
- M2 - Bachelor Degree
- subject
- keywords
- goodwill, synergi, IFRS 3, IAS36, lönsamhet
- language
- Swedish
- id
- 9203594
- date added to LUP
- 2025-09-16 10:15:06
- date last changed
- 2025-09-16 10:15:06
@misc{9203594, abstract = {{Title: Goodwill – Synergy Effect or Overvaluation? Seminar date: June 3, 2025 Course: FEKH69, Business Administration: Bachelor's degree Project in Financial and Management Accounting Undergraduate Level, 15 University Credit Points Authors: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg Advisor: Johan Dergård Key words: goodwill, synergy, IFRS 3, IAS 36, profitability Purpose: The purpose of this study is to examine the relationship between changes in goodwill and changes in profitability among Swedish publicly listed companies, and based on this, assess the relevance and reliability of goodwill accounting. Theoretical perspectives: Theories on synergy and goodwill, IASB Conceptual Framework for Financial Reporting, and DuPont analysis are used. Methodology: The study is quantitative and based on secondary data from Retriever Business. After compilation, the data was analyzed using linear regression analysis to identify any correlations. Result: The results from the analyses are presented in tables both throughout the report and in the appendices. Conclusion: The results indicate that there is no significant correlation between increased goodwill and improved profitability. However, some significance was found between decreased goodwill and reduced profitability. Goodwill is therefore considered to have limited predictive value.}}, author = {{Rydberg, Joel and Anderberg Törngren, Isak and Linard Pedersen, Oscar}}, language = {{swe}}, note = {{Student Paper}}, title = {{Goodwill - synergieffekt eller övervärdering?}}, year = {{2025}}, }