Essays about: "intangible assets"
Showing result 16 - 20 of 123 essays containing the words intangible assets.
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16. HR options and their valuation – a case study
University essay from KTH/Fastighetsekonomi och finansAbstract : This thesis introduces and discusses the notion that real options theory can be applied to investment decisions when the value lies in human capital. This approach contributes in circumventing traditional problems which arise during valuation of intangible assets. READ MORE
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17. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
University essay from Uppsala universitet/Juridiska institutionenAbstract : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. READ MORE
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18. An empirical study on SMEs growth in connection to investments in tangible and intangible assets
University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomiAbstract : Background: SMEs directly influence the economic growth of the countries, however these companies are facing several challenging problems, among others, an increasingly competitive environment and financial limitations. Therefore, improving knowledge on the relation between the SMEs growth and different investments is of importance for SMEs decision makers and strategy developers. READ MORE
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19. The effect of R&D on firm values in the Swedish market
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : In this study, we investigate the economic value of R&D investments for i) all Swedish listed firms, ii) firms of different sizes, iii) manufacturing firms, and iv) high-technology firms. We use the market value approach to proxy the economic value of intangible assets created by R&D activities on the Swedish market over time. READ MORE
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20. Does value investing yield abnormal returns?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : Studies suggest that value investing's performance has deteriorated due to the increasing share of intangibles, which has complicated the process of identifying value stocks. We study the value investing strategies Greenblatt's Magic Formula and Piotroski's F-score in the Nordic region from 2012 to 2022. READ MORE
