Sökning: "intangible assets"

Visar resultat 16 - 20 av 279 uppsatser innehållade orden intangible assets.

1. 16. Value Relevance in the New Economy: A Study on Changes in Value Relevance of Accounting Information

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

   Författare :Isak Sunar Kreuger; Emilia Staaf; [2023]
   Nyckelord :Value Relevance; Equity Valuation; Classification and Regression Trees; New Economy; Financial Reporting;

   Sammanfattning : Prior research emphasizes that the failure of accounting practices to keep pace with the emergence of a new economy has caused a deterioration in the value relevance of accounting. We therefore aim to investigate how the value relevance of accounting information in Sweden has changed as the new economy has developed. LÄS MER

3. 17. Intangible assets and earnings management : An analysis in an EU context

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Simon Björkmo; Magnus Eriksson; [2023]
   Nyckelord :Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Sammanfattning : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. LÄS MER

4. 18. Female household worker's own perceptions of remittances as a sustainable livelihood : A case study of migrant domestic workers in Saudi Arabia

   Kandidat-uppsats, Linnéuniversitetet/Institutionen för samhällsstudier (SS)

   Författare :Emma-stina Carlert Blomqvist; [2023]
   Nyckelord :Sustainable livelihoods; Remittances; Female Household workers; Perceptions; Saudi Arabia;

   Sammanfattning : This thesis investigates the perceptions of female migrant household workers situated in Saudi Arabia and how remittances can be a sustainable livelihood for them and their households. There has been limited research surrounding female household workers' own perceptions of sustainable livelihoods and particularly of those situated in Saudi Arabia. LÄS MER

5. 19. Private Equity and Local Industry: Estimating the Spillover Effects of Private Equity Buyouts on Local Industry Peers

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

   Författare :Gustav Scherstén; Emil Clemensson; [2023]
   Nyckelord :Private Equity; Buyouts; Spillover Effects; Local Industry;

   Sammanfattning : The impact of private equity (PE) buyouts on stakeholders, especially peer firms, has so far received little attention in the literature. This is surprising given the extensive research on the effects on funds and target firm performance. LÄS MER

7. 20. Accounting Policies Setting of Internally Developed Software and its Subsequent - Expenditures in The Traditional Production Organisations

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Alaa Al Mawed; Khaled Mohamed; [2022-06-30]
   Nyckelord :Accounting Policies; Internally Developed Software; Subsequent Expenditures; Maintenance Expenses; IFRS; Agile Method; Waterfall Method; Intangible Assets.;

   Sammanfattning : Background: In recent decades, technologies have overlapped with many traditional products. The competition is no longer limited to the quality of the products but also to the level of technology used in the products. That resulted in traditional production organisations finding their way into the field of software development. LÄS MER