Essays about: "definition of intangibles"
Showing result 1 - 5 of 9 essays containing the words definition of intangibles.
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1. Can a modern value definition save a struggling investment strategy? A study on the performance of the F-Score when adjusting book-to-market equity for intangibles
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Studies have found that the immediate expensing of intangible investments has understated the book-to-market metric, which has caused a substantial misclassification of value and glamor stocks in the new economy. This has coincided with a deteriorating performance of Piotroski's F-score, which aims to identify winning stocks among the value group by considering financial signals relevant to these stocks. READ MORE
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2. The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : “What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. READ MORE
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3. Love thy neighbor: social sustainability assessment in built environments : the case of the Greenhouse project in Augustenborg ecocity, Malmö, Sweden
University essay from Lunds universitet/LUCSUSAbstract : Although one of the three pillars of the sustainability triad beside the economic and environmental, Social Sustainability (SS) is the least studied and researched. Since its definition, measurement and operation are subject to different interpretations, SS tends to be undertheorized and sometimes overlooked. READ MORE
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4. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses
University essay from Uppsala universitet/Juridiska institutionenAbstract : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. READ MORE
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5. Intellectual capital measurement practices in the Swedish banking sector : An explorative study
University essay from Högskolan i Skövde/Institutionen för handel och företagandeAbstract : Ever since its conception, Intellectual Capital has undergone substantial transformation both in terms of its general definition and its prevalence in external reports. Although consistently focusing on intangibles, over time, intellectual capital has become an area focused on intangibles in accordance with the basic principles of the Resource-Based View regarding how assets can be used to acquire sustainable superior performance. READ MORE
