Essays about: "Intangible asset"

Showing result 21 - 25 of 37 essays containing the words Intangible asset.

1. 21. Patents and Market Efficiency - An Analysis of Non-Qualitative Patents.

   University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

   Author : Johan Svensson; Alexander Wetterling; [2013-07-04]
   Keywords : patent valuation; event study; intellectual property; effecient market hypothesis; non-qualitative patents´impact on abnormal returns;

   Abstract : The importance of intellectual property and intellectual property rights in today’s economy steadily increases. By conducting event studies this report investigates whether the market is efficient when it comes to the granting and the invalidation of non-qualitative patents, hypothesizing that the granting and invalidation should not have an impact on abnormal returns. READ MORE

3. 22. Recognizing Intangible Assets -A Study About Employee Satisfaction and Stock Returns

   University essay from Göteborgs universitet/Graduate School

   Author : Marcus Mattsson; Henrik Wolf; [2013-07-02]
   Keywords : ;

   Abstract : Valuating intangible assets is an art and making sure that they are correctly valued is crucial for the valuation process for any investor. This is of increasing importance, because companies today have a large part of their value attributed to intangible assets. READ MORE

4. 23. A Contingent Valuation Method for Determining the Intangible Costs of Development-Induced Displacement

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Julius Engelsöy; Marcus Josefsson; [2013]
   Keywords : Cost-benefit analysis; Contingent valuation method; Development-induced displacement; Phnom Penh;

   Abstract : This thesis presents a method for determining earlier overlooked costs of development-induced displacement, to be used in the cost-benefit analysis framework. More precisely, the method aims to determine asset-and-income loss complementary, ex post willingness-to-accept for the first year of displacement. READ MORE

5. 24. Can intangibles lead to superior returns? : Global evidence on the relationship between employee satisfaction and abnormal equity returns.

   University essay from Företagsekonomi

   Author : Rami Ballout; Fredrik Nygård; [2013]
   Keywords : Great place to work; Socially responsible investment; SRI; Intangible asset; Market efficiency; Employee satisfaction; Abnormal return; Excess return; Risk-adjusted return; Three-factor model; Four-factor model; Fama French; Carhart; Equally-weighted; Value-weighted; Immateriella tillgångar; Marknadseffektivitet; Medarbetarnöjdhet; Abnormal avkastning; Överavkastning; Riskjusterad avkastning; Likaviktad; Värdeviktad;

   Abstract : Subject background and discussion: In recent decades, issues of human rights, labor and environmental change has been hot topics world wide, which also has influenced the financial market. More and more investors use socially responsible investing (SRI) screens when constructing their portfolios. READ MORE

6. 25. Research and Development and Firm Performance : Investigating the need for Research and Development Expenditure as a factor of enhancing the Performance of Firms

   University essay from Företagsekonomi

   Author : Rufus Ayam; [2012]
   Keywords : research and development; expensed R D; capitalized R D; firm performance; accounting-based indicators;

   Abstract : Despite the huge sum of money that is being spent on research and development (R & D) on yearly basis by firms, very few empirical studies exist to shed more lights about the effects of this practice on firm performance. However, the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in their publication of International Accounting Standard (IAS) 38, require that expenditures incurred during R & D should either be expensed in the statement of comprehensive income or capitalized as an intangible asset in the statement of financial position provided certain criteria are fulfilled (IASB, 2012, p. READ MORE