Essays about: "SG A"
Showing result 1 - 5 of 36 essays containing the words SG A.
-
1. Value Relevance of Capitalized Intangibles
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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. The Missing Ingredient: How to improve value investing in the information age
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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
-
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 odontologiAbstract : 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
-
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 ManagementAbstract : 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
-
5. Beyond Credit Ratings: The Role of (E)SG in Sovereign Debt Investments
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : 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