Essays about: "valuation, intangible"
Showing result 1 - 5 of 35 essays containing the words valuation, intangible.
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1. 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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2. Value Relevance in the New Economy: A Study on Changes in Value Relevance of Accounting Information
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Prior research emphasizes that the failure of accounting practices to keep pace with the emergence of a new economy has caused a deterioration in the value relevance of accounting. We therefore aim to investigate how the value relevance of accounting information in Sweden has changed as the new economy has developed. READ MORE
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3. Challenging conservation principles Valuation of a graffiti mural by Carolina Falkholt
University essay from Göteborgs universitet/Institutionen för kulturvårdAbstract : The main area of research in this thesis is valuation of graffiti and street art, and the application of conservation theories on murals grounded in the graffiti culture. The conflict between traditional conservation principles and the ephemerality of graffiti as a potential significant value is an essential part of this research, that strives to identify the factors and values related to these artworks. READ MORE
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4. 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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5. Does the bond market fully reflect the value of intangibles?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines how the bond market reflects the value of an intangible, more specifically the value of employee satisfaction. Prior research has found support for a mispricing of information on employee satisfaction in the equity market. READ MORE