Essays about: "goodwill"

Showing result 1 - 5 of 122 essays containing the word goodwill.

  1. 1. 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

  3. 2. Intangible assets and earnings management : An analysis in an EU context

    University essay from Umeå universitet/Företagsekonomi

    Author : Simon Björkmo; Magnus Eriksson; [2023]
    Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

    Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

  4. 3. Does purchased goodwill create shareholder value?

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Philip Eriksson; Edith Wolff; [2023]
    Keywords : purchased goodwill; mergers and acquisitions; long-term performance; industries;

    Abstract : In this paper we examine the relationship between the purchased goodwill proportion (PGP) and the long-term stock performance of US acquirers and how this relationship is moderated by industry classification. Our final sample consists of 676 M&As in the period 2007-2017. READ MORE

  5. 4. Improving the heritage management of Nanjing City Wall: Local community participation as an effective approach

    University essay from Göteborgs universitet/Institutionen för kulturvård

    Author : Yali Deng; [2022-07-05]
    Keywords : Urbanization; Cultural heritage; Nanjing city wall; Heritage management approaches;

    Abstract : The contradiction between the process of urbanization and the protection of cultural heritage is an unavoidable problem in the specific stage of social and economic development. While speeding up urban construction and improving residents' living conditions, we should pay great attention to the protection of urban historical and cultural heritage. READ MORE

  6. 5. A Must or a Will? A study of the motives behind fashion retailers’ engagement in welfare projects in Bangladesh

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Iris Ekman; Karin Lindqvist; [2022-02-16]
    Keywords : Fashion industry; CSR; welfare projects; push factors; pull factors;

    Abstract : Fashion retailers operate in an industry characterized by outsourced production in countries with poor living and working conditions. The low control that consequently follows, is a challenge for fashion retailers to handle. In the past decade, awareness of the prevailing circumstances in the production countries has increased. READ MORE