Essays about: "value relevance study"

Showing result 1 - 5 of 242 essays containing the words value relevance study.

  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

  2. 2. MEANINGFUL OR MEANINGLESS? THE RELEVANCE OF INFORMAL RELATIONSHIPS - A case study of the perceived importance of relationship enablers between the United Nations and the European Union

    University essay from Göteborgs universitet/Statsvetenskapliga institutionen

    Author : Sören Selander; [2023-10-05]
    Keywords : informal relationships; social capital; trust; cooperation;

    Abstract : The special meaning of the UN-EU relations characterized not only by symbolic significance but also in terms of legitimization and especially growing financial importance, complemented by the findings of previous literature on business organizations underscoring the value of informal relationships, led me devote this thesis to the perceived importance of social capital in the UN-EU relations. In line with existing theories of social capital which argue that the interpersonal side of relationships can lead to advantages, pointing at the same time to some favorable conditions such as trust, obligations and expectations, and relational embeddedness that need to be fulfilled for a relationship to become meaningful, this study aims to analyze the perceptions of the individuals involved in the informal relationships between the UN and the EU on the relevance of these relational social capital conditions. READ MORE

  3. 3. Indigenous knowledge in education in north-east India

    University essay from Göteborgs universitet/Institutionen för didaktik och pedagogisk profession

    Author : Kaberi Singha; [2023-08-29]
    Keywords : Education for sustainable development ESD ; Indigenous knowledge IK ; North-East NE India; Critical pedagogy of Place; school curriculum;

    Abstract : Considering the need to preserve indigenous knowledge with relevance to the global ESD discourse, the purpose of this study is to explore and understand the value and status of indigenous knowledge (IK) in the context of integrating this in the formal school curriculum, with a focus in the North-eastern (NE) region of India. This study is grounded within the theoretical framework of Critical pedagogy of Place proposed by Gruenewald. READ MORE

  4. 4. The valuation relevance of ESG score in the Nordic market - A study on the effect of ESG score on stock price and financial performance

    University essay from Göteborgs universitet/Graduate School

    Author : Ossian Malmberg; Daniel Skeppstedt; [2023-06-29]
    Keywords : ;

    Abstract : This study investigates the relationship between ESG score and ROA and ESG score and stock price. Furthermore, we investigate whether there exists an ESG premium and if this premium is fundamentally established in the firm. Our panel data sample consists of 73 Nordic firms with data between the years of 2015 – 2022. READ MORE

  5. 5. “I Feel so at Home in This Subreddit" : A Netnographic Analysis of the Fan Subreddit r/ThelastofusHBOseries and Its Community-Building Aspects

    University essay from Malmö universitet/Institutionen för konst, kultur och kommunikation (K3)

    Author : Marlene Penn; [2023]
    Keywords : The Last of Us; fandom; online fan community; Reddit; netnography; communication; community building;

    Abstract : This thesis examines the online fan community of the HBO series The Last of Us on the social media platform Reddit. Within this study, the fans’ communication practices on the subreddit r/ThelastofusHBOseries are researched and analyzed from a community-building perspective. The subreddit was observed employing a netnographic approach. READ MORE