Sökning: "investments in R D"

Visar resultat 1 - 5 av 100 uppsatser innehållade orden investments in R D.

  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. 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

  4. 3. A Qualitative Analysis of the Impact of Artificial Intelligence (AI) Adoption (Focusing on Machine Learning (ML)) on the Organizational Capabilities of the Telecom Industry in Sweden and Finland

    Magister-uppsats, Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

    Författare :Neeraj Verma; [2023]
    Nyckelord :AI; R D; Industry 4.0; Qualitative Analysis; Innovation; Machine Learning; Business Performance; People and Culture; Process and Organization; Telecom; Technology.;

    Sammanfattning : The German government's "Industry 4.0" paradigm transforms technology application across domains using real-time data and connectivity. The telecom sector's reliance on digital, software-driven infrastructure for real-time data and connectivity is paramount. LÄS MER

  5. 4. Board diversity, an unsolvable problem? : A comprehensive study about Swedish and Danish listed companies on how board diversification affects a performance measure.

    Magister-uppsats, Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Författare :Jonathan Nagy; Oscar Gustavsson; [2023]
    Nyckelord :Gender quotas; Sweden; Denmark; Tokenism; Research and Development; Earnings per share volatility; Growth in earnings per share volatility; Diversity; Board of directors; Fraction of women; EU directive 2022 2381 ; Könskvotering; Sverige; Danmark; Tokenism; Forskning och utveckling; Vinst per aktie volatilitet; Tillväxt i vinst per aktie volatilitet; Mångfald; Styrelse; Andel av kvinnor; EU-direktiv 2022 2381 ;

    Sammanfattning : On the surface, Sweden and Denmark are two similar countries, but behind the closed boardroom doors, things look different. These two countries have chosen different approaches to achieving their goals and the diversification within the boards differs markedly. LÄS MER

  7. 5. How uncertainties impact R&D investments during COVID-19: Analysis in the ICT industry

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Aye Su Su Aung; Dyah Raras Danastri; [2023]
    Nyckelord :Business and Economics;

    Sammanfattning : .... LÄS MER