Sökning: "Listed Companies"

Visar resultat 1 - 5 av 1205 uppsatser innehållade orden Listed Companies.

  1. 1. Statsobligationsränta kontra bostadsobligationsränta - en jämförande studie av noterade bolags tillämpning av IAS 19 för svenska pensionsförpliktelser

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Brus Malin; Wilson Linn; [2020-09-08]
    Nyckelord :IAS 19 Ersättning till anställda; pensioner; diskonteringsränta; svenska pensionsförpliktelser; förmånsbestämda pensionsplaner.; IAS 19 Employee benefits; pensions; discount rate; Swedish pension obligations; defined benefit plans.;

    Sammanfattning : Background: When calculating future pension obligations, the debate in Sweden over the past 10 yearshas mainly been about the selected discount rate. IAS 19 states that the discount rate should be determinedby the reference to the market yields on high quality corporate bonds. LÄS MER

  2. 2. Effekter på nyckeltal i samband med implementeringen av IFRS 16

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Daniyal Askarnia; Alexander Fahlstad; [2020-09-08]
    Nyckelord :IAS 17; IFRS 16; leasegivare; leasetagare; operationell leasing; finansiell leasing; right-of-use assets; soliditet; skuldsättningsgrad; EBITDA-marginal; ROE; ROA; IAS 17; IFRS 16; lessor; lessee; operational leasing; financial leasing; right-of-use assets; solidity; leverage; EBITDA margin; ROE; ROA;

    Sammanfattning : Background and problem discussion: The previous leasing standard IAS 17 met criticismsince lessees have been able to classify their leases as either operational or financial. Thisoption reduced the comparability for the users of the financial reports, which increased therisk of misinterpreting the financial information. LÄS MER

  3. 3. The behaviour of retail investors and price discovery in China

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Oscar W. Hultman; John-Henrik L. A. von Dahn; [2020-08-21]
    Nyckelord :;

    Sammanfattning : China has, in the last decades, seen tremendous economic growth. Retail investors characterize the equity market, and these retail investors, who have a substantial impact on the price discovery in the mainland stock markets of China, are not entirely rational in their financial behaviours. LÄS MER

  4. 4. Vad speglar diskonteringsräntan - En kvantitativ studie av börsnoterade skogsbolag med biologiska tillgångar

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Richard Svensson; John Sjöberg; [2020-07-09]
    Nyckelord :;

    Sammanfattning : The purpose of this study is to investigate whether listed forest companies use the discount rateand thus the valuation of their biological assets as a tool to manage profit. Why this is of interestis because biological assets are valued at fair value, which means that the actual value of the assetmust be calculated. LÄS MER

  5. 5. Merger & Acquisition Effect on Management Pay

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Guanyu Liu; [2020-07-01]
    Nyckelord :Merger Acquisition; Management Compensation; Swedish market; CEO pay;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER