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… pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of …
… obligated to a largerextent, than before to account for obtained intangible assets instead of reporting them as goodwill when acompany acquisition is carried out. This paper aims to empirically examine whether there is a correlationbetween an increased reporting of intangible …
En kvalitativ studie om resursskillnader bland barn på förskolan
… This study aims to examine how preschool teachers perceive the child's assets to various resources as well as how preschool teachers perceive the impact of the preschool where they work on children's access to these resources. The study is qualitative and has used interviews as …
… observed prices per square meter rational relative to housing cooperative’s assets or is there a lack in the observed prices anchoring the respective association's finances. A result that does not enhance the image that the observed prices are rational in relation to housing …
… observed prices per square meter rational relative to housing cooperative’s assets or is there a lack in the observed prices anchoring the respective association's finances. A result that does not enhance the image that the observed prices are rational in relation to housing …
… modeller som förklarar avkastningen på aktiemarknaden. Modellerna är Capital Asset Pricing Model (CAPM) och Fama-French trefaktormodell(FF3). Undersökningen har gjorts på Nasdaq OMX Nordic Stockholm över perioden 2002 till 2012. Vi har valt att göra denna undersökning för att se …
En empirisk studie över svenska börsnoterade fastighetsbolag
… and profitability measured by return on equity (ROE) as well as by return on assets (ROA). However, significance was only found in terms of return on assets. The authors found no relationship between debt-to-equity and market valuation measured by price-to-earnings (P/E) nor …
En studie av svenska företag
… variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity. The variables were calculated using data from each company’s annual reports for the entire investigation period, year 2009-2013. The theories in the study are the capital …
Implementering av de nya riskbaserade solvensreglerna på ett skadeförsäkringsbolag
… related to the non-life insurance company. The size and allocation of the assets of the insurance company has a direct impact on the size of the capital requirement for market risk. The counterparty credit rating, probability of default, also has a crucial effect on the size of …
… knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in …
… there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ”Internet-bubble” is a recent event that drew much attention to intangible assets, and was an indicator of how complex …
Definition och anskaffningsvärde ur ett skatterättsligt perspektiv.
… Activation of a cost may be allowed from the day the company decides that the asset is going to generate economic value in the future. The rights to deduct R&D-costs is admitted when the R&D-project is done within the field where the company is operating.
… De modeller vi valt att titta närmare på är Skandia Navigator, The Intangible Assets Monitor och IK Index modellen. Ingen av dessa modeller användes i dessa företag då undersökningen gjordes. Vi har funnit att två av de fyra undersökta företagen har bättre förutsättningar för …
… koncernredovisning, de nya standarderna, impairment test, intangible assets Omfång, sidor: 50 Antal ref/källor: 26
… valuation methods, cash flow analysis, comparative valuation, the net asset value method. The Main Issue: What is of decisive importance when choosing a special company valuation method? Purpose: The purpose of this paper is to identify, analyse and evaluate the most common …
