Essays about: "valuation of intangible asset"

Showing result 1 - 5 of 10 essays containing the words valuation of intangible asset.

  1. 1. Customer Equity: To Capitalize or Not to Capitalize - That is the Question - A Study on Customer Equity in Subscription-based Enterprises from Stakeholders' Perspectives

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

    Author : Elle Mustakallio; Mathilde Hannell; [2019]
    Keywords : Customer equity; Subscription-based enterprises; Customer lifetime value; Capitalization; Intangible assets;

    Abstract : Customer equity is a concept that stems from the marketing field of research, however, its usefulness extends beyond the valuation of marketing activities. Within the accounting field of research, customer equity has been examined by a limited number of researchers who have identified it as the main, value-driving, intangible asset in subscription-based enterprises, currently missing from the financial reports. READ MORE

  3. 2. Utsläppsrätter : Klassificering och värdering av företag i Nordamerika och Europa

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Tova-Li Nordin; Josefin Roskvist; [2018]
    Keywords : Emission allowance; Cap-and-trade; FERC; IFRIC 3; Regulation; Carbon accounting; IASB; FASB; Utsläppsrätter; Handelssystem; FERC; IFRIC 3; Reglering; Utsläppsredovisning; IASB; FASB;

    Abstract : Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. READ MORE

  4. 3. Patents and Market Efficiency - An Analysis of Non-Qualitative Patents.

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Johan Svensson; Alexander Wetterling; [2013-07-04]
    Keywords : patent valuation; event study; intellectual property; effecient market hypothesis; non-qualitative patents´impact on abnormal returns;

    Abstract : The importance of intellectual property and intellectual property rights in today’s economy steadily increases. By conducting event studies this report investigates whether the market is efficient when it comes to the granting and the invalidation of non-qualitative patents, hypothesizing that the granting and invalidation should not have an impact on abnormal returns. READ MORE

  5. 4. Recognizing Intangible Assets -A Study About Employee Satisfaction and Stock Returns

    University essay from Göteborgs universitet/Graduate School

    Author : Marcus Mattsson; Henrik Wolf; [2013-07-02]
    Keywords : ;

    Abstract : Valuating intangible assets is an art and making sure that they are correctly valued is crucial for the valuation process for any investor. This is of increasing importance, because companies today have a large part of their value attributed to intangible assets. READ MORE

  6. 5. A Contingent Valuation Method for Determining the Intangible Costs of Development-Induced Displacement

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Julius Engelsöy; Marcus Josefsson; [2013]
    Keywords : Cost-benefit analysis; Contingent valuation method; Development-induced displacement; Phnom Penh;

    Abstract : This thesis presents a method for determining earlier overlooked costs of development-induced displacement, to be used in the cost-benefit analysis framework. More precisely, the method aims to determine asset-and-income loss complementary, ex post willingness-to-accept for the first year of displacement. READ MORE