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Visar resultat 1 - 5 av 66 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. The Greenfee of Beta - Unraveling the Impact of Sustainability on Systematic Risk

   Kandidat-uppsats,

   Författare :Johannes Sigurdson; Chris Teow; [2023-06-30]
   Nyckelord :;

   Sammanfattning : This paper unravels the impact of sustainability on systematic risk. Literature suggests that enhanced sustainability reduces companies' systematic risk, thanks to e.g. product differentiation, a broader spectrum of investors holding the assets, or simply because there exists a specific ESG factor. LÄS MER

4. 3. Unleashing Profitability: Unraveling the Labor-R&D Nexus in SaaS Tech Firms : An Analysis of the Profitability Dynamics in SaaS Tech Firms through Stochastic Frontier

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

   Författare :prashant Atla; Noräs Salman; [2023]
   Nyckelord :Employee growth; SaaS Industries; Profitability; Technical efficiency; Stochastic Frontier Analysis; Marginal Product of Labor; Panel data Models;

   Sammanfattning : Background: High-tech's rapid growth and prioritization of expansion over profitability can lead to vulnerability in economic downturns. The SaaS market, a part of the high-tech industry, offers affordable and flexible software solutions but is also susceptible to market volatility. LÄS MER

5. 4. Skillnad mellan US GAAP och IFRS : En jämförande studie i värdering av immateriella tillgångar

   Kandidat-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

   Författare :Vanessa Markovska; Ilija Veselinovic; [2023]
   Nyckelord :IFRS; US GAAP; classification rules; accounting standard; intangible assets; goodwill; IFRS; US GAAP; klassificeringsregler; redovisningsstandard; immateriella tillgångar; goodwill;

   Sammanfattning : This paper presents a study of how classification rules within IFRS and US GAAP affect the valuation of intangible assets. The paper consists of a literature study of theories and empirical data related to how intangible assets are handled with respect to goodwill, identifiable intangible assets, value relevance, internally generated intangible assets, acquisitions and changes in value over time. LÄS MER

7. 5. 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