Essays about: "value relevance"
Showing result 1 - 5 of 258 essays containing the words value relevance.
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1. Assessing the Value of Development Assistance According to the Recipients: A Case Study of Georgian Organisations’ Perspectives on Estonian Development Assistance
University essay from Lunds universitet/Graduate SchoolAbstract : Factors contributing to valuable development assistance are often perceived as a "black box," due to heterogeneity of development aid motives. This research brings out that too often, the value of aid is assessed from the perspectives of the donors rather than from its recipients. READ MORE
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2. The Valuation of Organization Capital Across Profit and Loss Firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Investments in intangible capital and the frequency of reported losses have increased among firms over the last decades, in turn leading to a deteriorating link between book value of equity, earnings, and equity market values. Existing literature on the valuation of loss firms suggests that the value relevance of book value of equity and earnings is moderated by the extent of knowledge capital among these firms. READ MORE
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3. Strategies for regional deployment of hydrogen infrastructure : The case of North Rhine-Westphalia, Germany
University essay from KTH/Skolan för industriell teknik och management (ITM)Abstract : In response to the growing urge towards decarbonisation, more and more initiatives have been set to reduce and/or compensate the level of CO2 (carbon dioxide) emitted by human activities, which is one of the main responsible of the incumbent threats of “global warming” and “climate change”. “Climate neutrality by 2050” has become a decisive topic for political agendas worldwide and, against that background, the hydrogen economy can play a significant role. READ MORE
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4. Reverse Payment Patent Settlements as Restrictions by Object under Article 101(1) TFEU
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This thesis examines the CJEU’s case law on value transfers between originator and generic undertakings, in the context of patent settlements, to ascertain the criteria for determining when such a practice amounts to a restriction of competition by object. The thesis finds that the CJ’s rulings in Generics and Lundbeck clarifies the treatment of more straightforward RPPSs and follows established case law on restrictions by object. READ MORE
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5. Sustainable investment decisions: A qualitative study on reasons for incorporating ESG in internal investments
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Sustainability is becoming an increasingly important topic and the relevance for companies to address non-financial aspects, such as ESG, increases since they are key drivers in the sustainable transition. In this paper, we aim to analyze if, and why, manufacturing companies address non-financial sustainability in their investment decisions. READ MORE
