Sökning: "financial value"

Visar resultat 6 - 10 av 2250 uppsatser innehållade orden financial value.

  1. 6. 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

  2. 7. The use of derivatives in corporate risk management - A value adding strategy?

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

    Författare :Agnes Strignert; [2024]
    Nyckelord :Risk Management; Derivatives; Hedging; Modigliani-Miller; Porsche;

    Sammanfattning : Part I:This study highlights the role of active risk management of currency risk exposure within large listed non-financial European firms. In the aftermath of the global pandemic and invasion of Ukraine, many firm across the global has experienced challenges in terms of sustaining stable cash flows. LÄS MER

  3. 8. Dubbel väsentlighetsanalys i praktiken : En kvalitativ studie om kritiska steg i analysprocessen

    Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

    Författare :Sigrid Hjelm Redin; [2024]
    Nyckelord :Sustainability Reporting; Materiality Assessment; Double Materiality; Stakeholder Engagement; CSRD; NFRD; Hållbarhetsrapportering; Väsentlighetsanalys; Dubbel Väsentlighetsanalys; Intressentengagemang; CSRD; NFRD;

    Sammanfattning : Ekonomisk tillväxt kan ge upphov till bland annat klimatförändringar och sociala ojämlikheter, och innebär ett hot mot EU:s och världens fortsatta överlevnad. EU har därav framfört en tydlig strategi för hållbar utveckling i sin så kallade gröna giv, som syftar till att bana väg för en grön omställning i EU och vars slutmål är klimatneutralitet senast år 2050. LÄS MER

  4. 9. Do Swedish fund managers create value? A study on the skill of fund managers of actively managed Swedish funds

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

    Författare :Charlie Blidén; Christoffer Wielbass; [2024]
    Nyckelord :Managerial Skill; Mutual Funds; Value Added; Crisis and No-Crisis; Green and Brown Funds;

    Sammanfattning : This thesis investigates the performance and skill of fund managers in the Swedish mutual fund industry, challenging the traditional view that actively managed funds underperform the market. Utilizing a novel approach, the study defines skill as 'realized value added', which incorporates gross alpha and assets under management. LÄS MER

  5. 10. MEANINGFUL OR MEANINGLESS? THE RELEVANCE OF INFORMAL RELATIONSHIPS - A case study of the perceived importance of relationship enablers between the United Nations and the European Union

    Magister-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

    Författare :Sören Selander; [2023-10-05]
    Nyckelord :informal relationships; social capital; trust; cooperation;

    Sammanfattning : The special meaning of the UN-EU relations characterized not only by symbolic significance but also in terms of legitimization and especially growing financial importance, complemented by the findings of previous literature on business organizations underscoring the value of informal relationships, led me devote this thesis to the perceived importance of social capital in the UN-EU relations. In line with existing theories of social capital which argue that the interpersonal side of relationships can lead to advantages, pointing at the same time to some favorable conditions such as trust, obligations and expectations, and relational embeddedness that need to be fulfilled for a relationship to become meaningful, this study aims to analyze the perceptions of the individuals involved in the informal relationships between the UN and the EU on the relevance of these relational social capital conditions. LÄS MER