Essays about: "Intangible asset"

Showing result 1 - 5 of 37 essays containing the words Intangible asset.

1. 1. The venture capital advantage in technology firms: An IPO analysis

   University essay from Göteborgs universitet/Graduate School

   Author : Saiteja Sriramagiri; Xuan Zhou; [2021-09-23]
   Keywords : venture capital “VC” ; ; reputation; initial public offering “IPO” ; asymmetric information; technology;

   Abstract : The goal of this research is to investigate the level of influence venture capital (VC) firms have on their technology portfolio companies’ public shares after their initial public offering (IPO). While there has been substantial research within the certification roles that underwriters and auditors take to ameliorate the information asymmetry problem, we seek to employ a similar framework within a VC-backing context. READ MORE

3. 2. The Value of Social Sustainability The relation between social corporate sustainability performance and corporate financial performance in the Swedish mining and metal- and steel-production industries

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Karl-Johan Brändeskär; Oscar Höög; [2021-06-30]
   Keywords : Resource-based view; stakeholder theory; sustainability; social sustainability; metal and steel industry; mining; intangible asset;

   Abstract : In this thesis, a qualitative analysis of how companies' representative of the Swedish mining, steel, and metal industries view social sustainability in terms of its ability to generate financial benefits. The results indicate that all of the analysed companies view social sustainability as value creating. READ MORE

4. 3. Capital Accumulation and the Labor Share of Income

   University essay from Uppsala universitet/Nationalekonomiska institutionen

   Author : Julius Broman; [2021]
   Keywords : factor shares of income; labor share; capital accumulation; capital heterogeneity;

   Abstract : This paper estimates the effects of capital accumulation on industry labor shares by taking account of capital heterogeneity. Using a cross-country, cross-industry dataset covering 15 European countries over 38 industries, I take advantage of a detailed breakdown of the capital stock distinguishing between physical, ICT and intangible assets. READ MORE

5. 4. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Simon Burman; Gabriel Demirel; [2021]
   Keywords : Goodwill; business combinations; corporate acquisitions; subsequential measurements; purchase price allocation; impairments; amortization; intangible assets;

   Abstract : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. READ MORE

6. 5. Concretizing and legitimizing brand equity as a strategic investment : A qualitative study in the Swedish retail industry

   University essay from Umeå universitet/Företagsekonomi

   Author : Emil Arljung; Axel Eklund; [2020]
   Keywords : brand equity; shareholder value; retail;

   Abstract : The retail industry has seen an immense increase in competition. Brands are becoming more similar, which makes it essential for firms to differentiate themselves against their competitors. The brand is considered the company's biggest intangible asset, possessing an array of different values for the company. READ MORE