Sökning: "Intangible Investments"

Visar resultat 1 - 5 av 43 uppsatser innehållade orden Intangible Investments.

1. 1. Value Relevance of Capitalized Intangibles

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Adam Groundstroem; Martin Svedin; [2024]
   Nyckelord :Intangible assets; Capitalization; Value relevance; Financial Reporting;

   Sammanfattning : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. LÄS MER

3. 2. Investeringar i namnrättigheter för arenor : En studie om hur företag motiverar och resonerar kring namnrättsinvesteringar

   Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

   Författare :Erik Cajnerud; Julius Forsberg; [2023]
   Nyckelord :Stadium naming rights; intangible investment; market investment; investment process; investment decision; stakeholder theory; Namnrättigheter; immateriella investeringar; marknadsinvesteringar; investeringsprocess; investeringsbeslut; intressentteori;

   Sammanfattning : Bakgrund: Investeringar i namnrättigheter för en arena eller idrottsanläggning kan definieras som en transaktion där pengar byter ägare för att säkra rätten att namnge en idrottsanläggning. Denna typ av investering har under de senaste decennierna ökat dramatiskt. LÄS MER

4. 3. The Missing Ingredient: How to improve value investing in the information age

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Robin Grawe; Kjell Thomsen; [2023]
   Nyckelord :Value investing; Fama-French; Intangible Assets; Accounting-based valuation;

   Sammanfattning : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. LÄS MER

5. 4. Revisiting Tobin's Q: Integrating Intangible Capital into the Neoclassical Framework

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Erick Momanyi; [2023]
   Nyckelord :Intangible capital; Tobin s Q; Organizational Capital; Investment; R D;

   Sammanfattning : This paper seeks to replicate and extend the seminal work of Peters and Taylor (2017) on the relationship between intangible capital and the investment q ratios. Our study spans 1975 to 2021, investigating dynamics in firms' physical and intangible investments. We examine data from 1975 to 2021. LÄS MER

7. 5. Can a modern value definition save a struggling investment strategy? A study on the performance of the F-Score when adjusting book-to-market equity for intangibles

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Hampus Johnson; Max Rembe; [2023]
   Nyckelord :Value investing; Piotroski s F-score; Intangible assets; Book-to-market equity;

   Sammanfattning : Studies have found that the immediate expensing of intangible investments has understated the book-to-market metric, which has caused a substantial misclassification of value and glamor stocks in the new economy. This has coincided with a deteriorating performance of Piotroski's F-score, which aims to identify winning stocks among the value group by considering financial signals relevant to these stocks. LÄS MER