Essays about: "SG A"

Showing result 1 - 5 of 36 essays containing the words SG A.

  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. Evaluating the Efficacy of Coltosol Plug in Providing Bacteria-Free Protection and Preventing Coronal Microleakage in In Vitro Endodontically Treated Teeth

    University essay from Umeå universitet/Institutionen för odontologi

    Author : Aboud Saliba; Fadi Yousef; [2023]
    Keywords : endodontic treatment; Coltosol; bacterial microleakage; coronal microleakage; intracanal dressing;

    Abstract : The commonly used materials in endodontic treatment lack the ability to prevent microleakage, which can lead to failure of the treatment. This study aimed to evaluate the effectiveness of adding Coltosol plug in preventing coronal microleakage in endodontically treated teeth using the in vitro dye penetration method. READ MORE

  5. 4. Skattning av HGV och stamvolym med data från stereomatchade drönarbilder genom befintliga modeller från Skogliga grunddata

    University essay from SLU/Dept. of Forest Resource Management

    Author : Erik Forslöw; [2023]
    Keywords : drönare; stereofotogrammetri; skogliga grunddata; skogsbruksplanläggning;

    Abstract : Inom den svenska skogsbruksplanläggningen sker idag datainsamlingen traditionellt med subjektivt fördelade relaskopsytor. Den subjektiva mätningen varierar mellan och inom planläggare och har generellt ett relativt medelfel (rRMSE) på 9 % för grundytevägd medelhöjd (HGV) och 15–20 % for volym/ha. READ MORE

  6. 5. Beyond Credit Ratings: The Role of (E)SG in Sovereign Debt Investments

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Oscar Wollmann; Filip Frisk; [2023]
    Keywords : ESG rating; Sovereign debt investments; Sovereign bond yields; Sustainability;

    Abstract : The study investigates the correlation between ESG performance and sovereign bond yield spreads using regression analysis. The results reveal a significant negative correlation between the Governance and Social indices and bond spreads, emphasising the importance of good governance practices and social stability in reducing the risk of sovereign debt default. READ MORE