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Visar resultat 1 - 5 av 282 uppsatser som matchar ovanstående sökkriterier.

  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. Bridging Language & Data : Optimizing Text-to-SQL Generation in Large Language Models

    Master-uppsats, Linköpings universitet/Artificiell intelligens och integrerade datorsystem

    Författare :Niklas Wretblad; Fredrik Gordh Riseby; [2024]
    Nyckelord :Chaining; Classification; Data Quality; Few-Shot Learning; Large Language Model; Machine Learning; Noise; Prompt; Prompt Engineering; SQL; Structured Query Language; Text-to-SQL; Zero-Shot Learning; Noise Identification;

    Sammanfattning : This thesis explores text-to-SQL generation using Large Language Models within a financial context, aiming to assess the efficacy of current benchmarks and techniques. The central investigation revolves around the accuracy of the BIRD-Bench benchmark and the applicability of text-to-SQL models in real-world scenarios. LÄS MER

  4. 3. Beyond Profits: Exploring the Investment Styles and Risk-Adjusted Returns of ESG-Driven Portfolios

    Kandidat-uppsats,

    Författare :Alexander Olsson; Jonathan Taimory; [2023-07-06]
    Nyckelord :Risk-adjusted Returns; Investment Styles; Environmental; Social and Governance ESG ;

    Sammanfattning : This study uses daily data to examine how different ESG implementations affect performance and portfolio characteristics. With a non-homogenous view of how ESG investing is defined, ten different value-weighted portfolios are constructed. The geographical focus is the US market, with the S&P 500 total return index (SPXTR) as the screening universe. LÄS MER

  5. 4. Ansvarsgenombrott, finns det? : Om ansvarsgenombrotts existens och klassificering.

    Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

    Författare :Zara Fredholm; [2023]
    Nyckelord :Ansvarsgenombrott;

    Sammanfattning : A fundamental principle within the Swedish corporate law system is the legal autonomy of a corporation. This separation absolves shareholders of any inherent obligation for corporate liabilities. There are certain rules within the corporate law system that allows for this distinction to be disregarded. LÄS MER

  7. 5. The Moderating Role of Employee Skill on the Relationship between R&D Intensity and Firm Performance

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Devansh Sharma; Wanni Arachchige Ishan Asiri Kumara; [2023]
    Nyckelord :Research Development; Return on Assets; Market Capitalization; Employee Training; Employee Productivity; Business and Economics;

    Sammanfattning : This paper investigates the moderating effect of employee skill, as measured by employee productivity and training, on the relationship between R&D spending, measured as R&D intensity, and firm performance, measured as ROA, for the accounting-based standard, and market capitalization, for the market-based standard. The study employs a hierarchical Pooled OLS logistic regression and a Fixed Effects regression model, to account for the structure of the panel data. LÄS MER