Sökning: "value relevance"

Visar resultat 21 - 25 av 519 uppsatser innehållade orden value relevance.

  1. 21. 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

  2. 22. Culture and Transnationalism: Exploring the Effects of Perceived Cultural Difference on Business Operations Between Dutch and Japanese Professionals

    Master-uppsats, Lunds universitet/Centrum för öst- och sydöstasienstudier

    Författare :Olivier Duineveld; [2023]
    Nyckelord :Transnationalism; cultural challenges; othering; sensemaking; schemata; identity; Japan; The Netherlands; Business and Management; Social Sciences;

    Sammanfattning : The trend towards greater globalisation brings the matter of cultural identity to the foreground. Transnational corporations or business networks are culturally diverse places where cultural othering – simply put, the assumption that someone is fundamentally different from you based on the cultural identity projected on- or associated with them – can significantly impact operations across the hierarchy. LÄS MER

  3. 23. The Overlooked Generation Online: Older Consumers and their attitudes toward Facebook advertising - : A quantitative study examining the factors affecting older consumers' attitudes toward Facebook advertising

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Rebecca Haddad; Ida Stigfur Strand; [2023]
    Nyckelord :Facebook Advertising; Social Media; Advertising Attitudes; Older consumers;

    Sammanfattning : Although digital marketing and social media advertising for the past decades has become an integral factor for commercial companies in order to succeed, the group of older consumers seems to have been overlooked. The purpose of this study was to explore and increase the understanding about how Facebook advertising better can be utilized for older consumers [55+] in order to provide professionals with insights about how to better capture this opportunity. LÄS MER

  4. 24. Accounting for the Measurement Bias: A Study of Market Efficiency in the United States and the Relevance of Extensive Fundamental Analysis in Equity Valuation

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

    Författare :Erik Bergmark; Hugo Freudenthal; [2023]
    Nyckelord :Accounting valuation bias; Fundamental analysis; Horizon Value; Market mispricing; Residual income valuation;

    Sammanfattning : This thesis investigates abnormal returns over the period 1983-2021 from an investment strategy that is based on public accounting information. Investment positions are taken in US manufacturing firms and are held for 36 months using a self-financing (hedged) portfolio. LÄS MER

  5. 25. Konsten att skapa ett varumärke : En kvalitativ studie om hur skandinaviska modevarumärken inom premiumsegmentet arbetar med varumärkesbyggande

    Kandidat-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Ana Ristic; Lina Jörnhammar; Tove Höög; [2023]
    Nyckelord :brand; branding; brand identity; product mix; premium brand; fashion industry; varumärke; varumärkesbyggande; premiumvarumärke; varumärkesidentitet; produktmix; modeindustrin;

    Sammanfattning : Den globala modeindustrin är idag en av de mest konkurrenskraftiga branscherna i världen där särskilt premiumsegmentet har haft stor tillväxt på senare tid. I takt med att det regelbundet tillkommer nya företag på marknaden är det svårt för företag att särskilja sig från sina konkurrenter. LÄS MER