Essays about: "Intangibles"

Showing result 1 - 5 of 54 essays containing the word Intangibles.

1. 1. Value Relevance of Capitalized Intangibles

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Adam Groundstroem; Martin Svedin; [2024]
   Keywords : Intangible assets; Capitalization; Value relevance; Financial Reporting;

   Abstract : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. READ MORE

3. 2. People, Workplaces and Technology : A study of the practice of user experience in workplaces among tech companies in San Francisco Bay Area, California, USA.

   University essay from KTH/Fastighetsföretagande och finansiella system

   Author : Rebecca Redtzer; [2023]
   Keywords : User Experience ; UX ; Human Factors ; Workplace Environment ; Workplace Balance ; Physical ; Virtual ; Remote ; Hybrid ; Workplace ; Workplace Management ; Facility Management ; Technology ; Digitalization ; Innovation ; Användarupplevelse ; UX ; mänskliga faktorer ; arbetsmiljö ; fysisk ; virtuell ; distans ; hybrid ; arbetsplats ; workplace management ; facility management ; teknologi ; digitalisering ; innovation ;

   Abstract : This thesis focuses on the user experience in facilities and primary workplaces. In short, the purpose was to investigate what user experience is if applied in workplaces and also how to work with user experience in workplaces. READ MORE

4. 3. 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

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Hampus Johnson; Max Rembe; [2023]
   Keywords : Value investing; Piotroski s F-score; Intangible assets; Book-to-market equity;

   Abstract : 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. READ MORE

5. 4. Linking Employer Attractiveness to HR and Organizational Performance: Insights from an Extensive Swedish Study based on Prospective Employees

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Carl Fredrik Falkner; Felix Anderson; [2023]
   Keywords : Employer Attractiveness; Intangibles; Organizational Performance; HR Performance; Human Capital;

   Abstract : The ability to attract talents has become increasingly important in the modern organization. However, the specific relationship between employer attractiveness, HR and organizational performance metrics has yet to be fully explored in the existing literature. READ MORE

6. 5. Does the bond market fully reflect the value of intangibles?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Anton Alm; Filippa Stridh; [2022]
   Keywords : Event study; Bonds; Intangibles; Human capital; Employee satisfaction;

   Abstract : This paper examines how the bond market reflects the value of an intangible, more specifically the value of employee satisfaction. Prior research has found support for a mispricing of information on employee satisfaction in the equity market. READ MORE