Ett givet förslag på vidare studier i detta område är att testa överbetalningar mot andra förklaringsfaktorer än de som undersökts i denna studie. För att vidare öka förståelsen för detta fenomen är det essentiellt att förstå vilka faktorer det är som ligger bakom och driver överbetalningarna under IFRS 3. Ett sätt att pröva huruvida överbetalningar påverkas av personliga incitament, liknande de som diskuterats i denna studie, är att framställa mått för exempelvis hybris eller narcissism. Ett sätt att mäta hybris skulle kunna vara att följa ett företag och dess överbetalningar över tid, för att identifiera om överbetalningen ökat proportionerligt med tiden. På detta sätt skulle man kunna identifiera om överbetalningarna hos det specifika företaget är ett resultat av exempelvis skifte i företagsledningen eller möjligtvis en effekt av
företagsledningens personliga karaktäristika. Vi har en stor medvetenhet kring att det finns svårigheter när det kommer till att mäta och utkristallisera personliga karakteristika, men vi tror att en del av förklaringen avseende varför överbetalningarna ökat under IFRS 3 kan uppnås med ett mer kvalitativt tillvägagångssätt.
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Bilagor
Bilaga 1: Spridningsdiagram för identifiering av extremvärden för oberoende variabel synergi
Bilaga 2: Spridningsdiagram för identifiering av extremvärden för oberoende variabel marknadsvärde
Bilaga 3: Spridningsdiagram för identifiering av extremvärden för oberoende variabel operativ effektivitet
Bilaga 4: Spridningsdiagram för identifiering av extremvärden för oberoende variabel likvida medel