Sökning: "Capitalization of Leases"

Visar resultat 1 - 5 av 15 uppsatser innehållade orden Capitalization of Leases.

1. 1. The Effect of Capitalizing Operating Leases on Company Propensity to Lease: A quantitative study on the effects of IFRS 16 on Swedish firms

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Robert Lilja; Gustaw Siedlarski; [2022]
   Nyckelord :Leases; IFRS 16; Economic Consequences; Capitalization;

   Sammanfattning : This study investigates whether firm propensity to lease has decreased after the implementation of IFRS 16. To answer this question, we use three cross-sectional regression models on data gathered from 90 Swedish firms in two-year intervals during 2015-2021. The firms were all listed on OMX Stockholm with their headquarters located in Sweden. LÄS MER

3. 2. Who Saw It Coming?: The Efficacy of Bankruptcy Prediction Models on Private Retail Firms

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

   Författare :Edvin Lindhout; Erik Larsson; [2021]
   Nyckelord :Bankruptcy; Private Firms; Retail; Sensitivity; Capitalization of Leases;

   Sammanfattning : Bankruptcy is never considered a desired outcome, and methods of predicting it have received extensive attention during the past decades. However, as a consequence of weak academic interest and peculiar financial profiles, retail bankruptcy prediction remains rather unexplored. LÄS MER

4. 3. K3 vs IFRS : Påverkan på de finansiella rapporterna vid kapitalisering av leasing

   Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Författare :Jonathan Ahrnberg; Rasmus Andersson; [2020]
   Nyckelord :Leasing; IFRS 16; K3; qualitative characteristics; stakeholders; financial key ratios; Leasing; IFRS 16; K3; kvalitativa egenskaper; intressenter; nyckeltal;

   Sammanfattning : Leasing has for many years been an attractive financing alternative, especially for companies with a high debt-to-equity ratio. It is estimated that every third purchase is financed through leasing. Leasing has despite its popularity been exposed to criticism. LÄS MER

5. 4. Leasetagaren i två världar : En explorativ ex-post-studie om hur införandet av IFRS 16 har påverkat verksamheten för leasetagare inom den svenska detaljhandeln

   Kandidat-uppsats, Stockholms universitet/Företagsekonomiska institutionen

   Författare :Robin Waldholm; Tess Lagerblad; [2020]
   Nyckelord :Capitalizing operating leases; IFRS 16; lessee; Swedish retail industry; Kapitalisering av operationell leasing; IFRS 16; leasetagare; svensk detaljhandel;

   Sammanfattning : Background and problem: On January 1st 2019 the new accounting standard IFRS 16 was implemented which requires lessees to capitalize operating leases, hence moving the lease information from the footnotes on to the balance sheet. When capitalizing operating leases in quantitative studies, researchers have been able to state that it also has an effect on the income statement as well as on financial indicators, and have based on this tried to predict what effect capitalization of operating leases would have on the lessee’s underlying business. LÄS MER

7. 5. Upplysningskvalitet vid kapitalisering av operationella leasingavtal enligt IFRS 16 : en kvantitativ studie av svenska börsnoterade företag

   Kandidat-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Författare :Hans-Philip Fransson; Linnéa Karlsson; Julia Snäll; [2020]
   Nyckelord :Disclosure quality; IFRS 16; IAS 17; leasing; capitalization; Nasdaq Stockholm OMX; Upplysningskvalitet; IFRS 16; IAS 17; leasing; kapitalisering; Nasdaq Stockholm OMX;

   Sammanfattning : Trots redovisningens huvudsakliga syfte att bistå som informationskälla och beslutsunderlag varierar kvaliteten för upplysningar mellan olika företag. IASB:s regelverk lämnar ett stort utrymme för tolkning, vilket leder till att upplysningar till viss grad genomsyras av de problem relationen mellan en principal och en agent kan ge upphov till. LÄS MER