Sökning: "Endowment insurance"

Hittade 3 uppsatser innehållade orden Endowment insurance.

  1. 1. Kapitalförsäkring - Är skattelagstiftningen rätt i tiden?

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Fredrik Björnberg; [2021]
    Nyckelord :Kapitalförsäkring; skatterätt; depåförsäkring; fondförsäkring; försäkringsrisk; investeringssparkonto; försäkringsinslag; Law and Political Science;

    Sammanfattning : Endowment insurance is today a standard taxed form of savings. Assets held on an endowment insurance issued by a Swedish life insurance company are owned by and taxed by the insurance company. LÄS MER

  3. 2. The impact of hybrid capital on insurance companies' performance : A study in the context of Solvency II

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :David Winston Deboben; Sebastian Würtz; [2015]
    Nyckelord :Hybrid capital; hybrids; performance; capital structure; pecking-order; trade-off; insurance companies; Solvency II;

    Sammanfattning : The recent development within the European regulatory environment, namely the Solvency II regime, causes complex challenges the European insurance industry has to cope with. One of those affects capital structure decisions as sufficient regulatory capital has to be provided to meet the stringent capital requirements. LÄS MER

  4. 3. Earnings management and insider trading : A study of firms listed on Nasdaq OMX Stockholm

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Oskar Nielsen; Cecilia Westberg; [2015]
    Nyckelord :Earnings management; Insider trading; Earnings around thresholds; Information asymmetry; Agency theory; Endowment insurance;

    Sammanfattning : There is an ethical dilemma and a legal issue of earnings management and insider trading, and a risk of it affecting the accuracy of financial markets. The use of earnings management leads to an information asymmetry between the corporate management and the financial markets. LÄS MER