Sökning: "David Elvingsson"

Hittade 1 uppsats innehållade orden David Elvingsson.

  1. 1. The impact of pension financing on company performance

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :David Elvingsson; Simon Danielsson; [2018]
    Nyckelord :Pensions; ITP2; Discount rate; PRI; Alecta;

    Sammanfattning : The aim of this study is to examine whether the risk and return of Swedish companies differ depending on the way they meet their pensions obligations. In particular we compare the two possible solutions for financing ITP2, that is the PRI-method, where pension provisions are invested in the companies' assets and kept as a liability on the balance sheet, and the Alecta-method, where pension provisions are invested in a pension fund by the insurance company Alecta. LÄS MER