Essays about: "intangible value"

Showing result 1 - 5 of 123 essays containing the words intangible value.

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. The Missing Ingredient: How to improve value investing in the information age

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

   Author : Robin Grawe; Kjell Thomsen; [2023]
   Keywords : Value investing; Fama-French; Intangible Assets; Accounting-based valuation;

   Abstract : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. READ MORE

4. 3. Nuclear Heritage and Memory : A Case-Study of the Potential Repository in Östhammar

   University essay from Uppsala universitet/Institutionen för ABM

   Author : Disa Kalin; [2023]
   Keywords : Radioactive waste repositories; Knowledge management; Memory Philosophy ; Cultural heritage; Slutförvaring av radioaktivt avfall; kunskapshantering; minnen; kulturarv;

   Abstract : Den här uppsatsen hanterar ämnet om ett nukleärt arv och minne genom en fallstudie bunden till fyra identifierade aktörer. Alla fyra arbetar med etablerandet av ett slutförvar för högaktivt och långlivat radioaktivt avfall vilket förväntas vara fortsatt farligt under 100,000-tals år. READ MORE

5. 4. The Duality of Transparency in Strategic Communication : Reputation Management during a Crisis in the Social Media Industry

   University essay from Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

   Author : Lukas Dick; Jan Wessel; [2023]
   Keywords : Reputation; Transparency; Crisis Management; Social Media; Strategic Communication; Experimental Vignette Methodology;

   Abstract : This master thesis investigates the potential downsides of transparency in crisis communication. Reputation and transparency studies focus primarily on external perspectives and academia lacks observations from internal perspectives. Crises like data breaches cause exponentially more damage each year and threaten intangible assets like reputation. READ MORE

6. 5. 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