Sökning: "Intangibles"

Visar resultat 1 - 5 av 88 uppsatser innehållade ordet Intangibles.

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. People, Workplaces and Technology : A study of the practice of user experience in workplaces among tech companies in San Francisco Bay Area, California, USA.

   Master-uppsats, KTH/Fastighetsföretagande och finansiella system

   Författare :Rebecca Redtzer; [2023]
   Nyckelord : User Experience ; UX ; Human Factors ; Workplace Environment ; Workplace Balance ; Physical ; Virtual ; Remote ; Hybrid ; Workplace ; Workplace Management ; Facility Management ; Technology ; Digitalization ; Innovation ; Användarupplevelse ; UX ; mänskliga faktorer ; arbetsmiljö ; fysisk ; virtuell ; distans ; hybrid ; arbetsplats ; workplace management ; facility management ; teknologi ; digitalisering ; innovation ;

   Sammanfattning : This thesis focuses on the user experience in facilities and primary workplaces. In short, the purpose was to investigate what user experience is if applied in workplaces and also how to work with user experience in workplaces. LÄS MER

4. 3. 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

5. 4. Linking Employer Attractiveness to HR and Organizational Performance: Insights from an Extensive Swedish Study based on Prospective Employees

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

   Författare :Carl Fredrik Falkner; Felix Anderson; [2023]
   Nyckelord :Employer Attractiveness; Intangibles; Organizational Performance; HR Performance; Human Capital;

   Sammanfattning : The ability to attract talents has become increasingly important in the modern organization. However, the specific relationship between employer attractiveness, HR and organizational performance metrics has yet to be fully explored in the existing literature. LÄS MER

7. 5. Does the bond market fully reflect the value of intangibles?

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

   Författare :Anton Alm; Filippa Stridh; [2022]
   Nyckelord :Event study; Bonds; Intangibles; Human capital; Employee satisfaction;

   Sammanfattning : This paper examines how the bond market reflects the value of an intangible, more specifically the value of employee satisfaction. Prior research has found support for a mispricing of information on employee satisfaction in the equity market. LÄS MER