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Best Paper Award 2021 to Mattias Hamberg

Professor Mattias Hamberg is honoured with the Best Paper Award 2021 by the European Accounting Association for a paper published in the journal Accounting in Europe. The research study examines how companies distribute the purchase price in accounting in connection with acquisitions.

Publisert: Endret:
Professor i rekneskap Mattias Hamberg

The study, titled What motivates the initial recognition of goodwill under IFRS 3 in a setting dominated by controlling owners?, was conducted by Hamberg and his former doctoral fellow Peter Frii. Frii is now an assistant professor at Umeå University.

The research study shows that many motives drive the accounting decision. Since the data used was hand-collected, such a comprehensive study has never been done before.

The award will be presented at the European Accounting Association's annual congress, which will take place in Bergen in May.

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