Sökning: "research and development expenditures"
Visar resultat 21 - 25 av 41 uppsatser innehållade orden research and development expenditures.
21. A Study Comparing R&D Clusters in India
Master-uppsats, Umeå universitet/FöretagsekonomiSammanfattning : Observed trends in R&D expenditures reveal that the quantity and geographical distribution of such investments has changed over the years. Multinational Enterprises (MNEs) are increasingly spending money on R&D investments, as they must continuously upgrade their processes, products and services for establishing long-term success in today’s increasingly competitive landscape. LÄS MER
22. Value Relevance Effects of R&D Capitalization in US Companies
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : During the last few decades, investments in intangible knowledge have grown in importance. Along with this development, there has been an ongoing discussion on how to best treat such investments in the financial reports. This paper specifically focuses on expenditures labelled research & development (R&D). LÄS MER
23. CEO incentive-based compensation, investment opportunities and institutional heterogeneity
Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : Using international data (15,786 obs.) from industrial companies from 28 countries over an 11-year period (2003–2014), this research contributes to the area of institutional heterogeneity, CEO compensation and investment opportunities. LÄS MER
24. An Impact Evaluation of RSBY on Hospitalization and Total Out-of-pocket Expenditure
D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomiSammanfattning : The Rashtriya Swasthya Bima Yojana (RSBY, literally "National Health Insurance Programme") was introduced in 2008 in India to provide financial protection for below poverty line population (BPL) and increase access to health care. RSBY is one of the largest health insurance schemes in the world and this paper introduces the first longer term impact analysis of RSBY on health care utilization, as well as evaluate differing effects on rural and urban households separately. LÄS MER
25. Does the CEO manipulate earnings prior to routine departure? – An empirical study about earnings management prior to routine CEO departure on Swedish firms listed on NASDAQ OMX Stockholm
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Title: Does the CEO manipulate earnings prior to routine departure? – An empirical study about earnings management prior to routine CEO departure on Swedish firms listed on NASDAQ OMX Stockholm Seminar Date: 2015-05-25 Course: FEKN90: Degree project, Master of Science in Business and Economics (30 University credit points) Authors: Biljana Colevska and Ida Lindgren Advisor: Per Magnus Andersson Key words: Routine CEO departure, earnings management, discretionary accruals, research and development expenditures, Swedish public market Purpose: The aim of the study is to empirically describe and analyze whether and if so why CEOs on Swedish public firms, listed on NASDAQ OMX Stockholm, use earnings management prior to routine CEO departures. Theoretical perspective: This study is based on prior research that examines the relationship between routine CEO departures and the use of earnings management and literature on earnings management. LÄS MER
