Sökning: "Elisabeth Scharp"

Hittade 1 uppsats innehållade orden Elisabeth Scharp.

  1. 1. Unlocking the True Value of Intellectual Capital: A Study of the Valuation Relevance of Intellectual Capital in an M&A Intensive Era

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

    Författare :Filippa Oldenburg; Elisabeth Scharp; [2023]
    Nyckelord :Valuation Relevance; Value Relevance; M A; Performative; Intellectual Capital;

    Sammanfattning : Capital market actors must understand the fundamental value-drivers in society, yet accounting standards face difficulties in capturing Intellectual Capital (IC) information. Meanwhile, the number of acquisitions is ever-growing, but research on the valuation relevance of IC in mergers and acquisitions (M&A) is lacking. LÄS MER