Essays about: "intangible assets"
Showing result 1 - 5 of 123 essays containing the words intangible assets.
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1. Strategic Synergies in the Skies : The Role of Resource Sharing in Aviation Alliances
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : This thesis investigates strategic alliances in the aviation industry, focusing on resource sharing, using Scandinavian Airlines (SAS) within Star Alliance and SkyTeam as case studies. It examines the operational and competitive benefits of these collaborations through qualitative research, including interviews with executives and experts. READ MORE
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2. 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
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3. 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
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4. The influence of digital platforms in competition law: an accepted or imposed violation of the law?
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The GAFAM (Google, Apple, Facebook, Amazon and Microsoft) play an important role in our daily lives as they are always collecting intangible assets, data, and are competing for consumers attention. These platforms arose, grew faster than their competitors and strengthened their position to a point where they clearly dominate the market, occupying almost monopolistic positions. READ MORE
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5. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE