Essays about: "intangibles accounting"

Showing result 1 - 5 of 10 essays containing the words intangibles accounting.

  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. Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Andreas Danielsson; Fredrik Lindblad; [2021]
    Keywords : Intangible Assets; Value Relevance; Reliability; Accounting; Financial Reporting;

    Abstract : Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. READ MORE

  4. 3. The accounting impasse of intangibles? Capitalised intangibles effect on the dispersion of analysts forecasted operating earnings

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Mats Jonsson; John Alfredsson; [2019-06-10]
    Keywords : intangibles; accounting;

    Abstract : .... READ MORE

  5. 4. Utsläppsrätter : Klassificering och värdering av företag i Nordamerika och Europa

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Tova-Li Nordin; Josefin Roskvist; [2018]
    Keywords : Emission allowance; Cap-and-trade; FERC; IFRIC 3; Regulation; Carbon accounting; IASB; FASB; Utsläppsrätter; Handelssystem; FERC; IFRIC 3; Reglering; Utsläppsredovisning; IASB; FASB;

    Abstract : Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. READ MORE

  6. 5. “Brand Equity – A Study on the relationship between brand equity and stock performance”.

    University essay from Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; [2017]
    Keywords : Brand equity; Stock performance; information asymmetry; financial disclosure; Nordic; relationship;

    Abstract : In today’s competitive market companies aim at increasing revenue to acquire a higher market share. Previous research indicates that this can be achieved with intangible assets. READ MORE