Sökning: "intangible assets"
Visar resultat 11 - 15 av 279 uppsatser innehållade orden intangible assets.
11. Hur framställs nedskrivning av goodwill? : En kvalitativ textanalys
Kandidat-uppsats, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälleSammanfattning : The impairment of goodwill is not only an accounting technical issue but also involves arhetorical game when justifying the impairment. Therefore, the purpose of this study has been toenhance the readers' understanding of the rhetoric found in the justifications of goodwillimpairments. LÄS MER
12. ''Att uppnå fullständig komfort är omöjligt'' : En kvalitativ studie om revisorers upplevelser av obehag och komfort vid granskningen av immateriella tillgångar
Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)Sammanfattning : Bakgrund och problem: Under de senaste decennierna har andelen immateriella tillgångar i företagens balansräkningar ökat markant. Det har dock inte skett någon väsentlig förändring i den internationella standarden IAS 38, som fastställer principer för redovisning av immateriella tillgångar. LÄS MER
13. The Duality of Transparency in Strategic Communication : Reputation Management during a Crisis in the Social Media Industry
Master-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhetSammanfattning : This master thesis investigates the potential downsides of transparency in crisis communication. Reputation and transparency studies focus primarily on external perspectives and academia lacks observations from internal perspectives. Crises like data breaches cause exponentially more damage each year and threaten intangible assets like reputation. LÄS MER
14. 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 finansieringSammanfattning : 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
15. What affects what and what affects that? : A quantitative study on risk and uncertainty’s influence on change in strategic decision making and the moderating role of corporate governance mechanisms.
Magister-uppsats, Jönköping University/Internationella HandelshögskolanSammanfattning : Background: Risk and uncertainty as a concept resides in unknown results and uncertainties with the ability of affecting firms. With its ability to affect, comes the necessity for firms to adapt in its corporate strategic decision making. Corporate governance in its broad terms has been shown to impact strategic decision making. LÄS MER