Sökning: "Operating leases"

Visar resultat 1 - 5 av 39 uppsatser innehållade orden Operating leases.

  1. 1. Vilka incitament har kommersiella fastighetsägare att energieffektivisera befintliga fastigheter?

    Kandidat-uppsats, Malmö universitet/Institutionen för Urbana Studier (US)

    Författare :Linnéa Andersson; Hall Michaela; [2023]
    Nyckelord :Principal agent; incentives; energy efficiency; Principal agent; incitament; energieffektivisering;

    Sammanfattning : Situationen i dagens omvärld har tillsammans med hög inflation och efterdyningar av en pandemi påverkat fastighetsbranschen på många sätt. Ökade elpriser har gjort att drift- och underhållskostnader för fastigheter har ökat markant. LÄS MER

  3. 2. Risk och lönsamhet före och efter IFRS 16 : En kvantitativ analys av detaljhandelns finansiella ställning före och efter implementeringen av regelverket IFRS 16

    Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

    Författare :Sandra Lundin; William Köhn; [2023]
    Nyckelord :IFRS 16; IAS 17; Leasing; Key financial ratios; Total risk; financial risk; Operational risk; IFRS 16; IAS 17; Leasing; Nyckeltal; Total risk; Finansiell risk; Rörelserisk;

    Sammanfattning : In January 2019, a new leasing standard called IFRS 16 was implemented because of the criticism received by the previous leasing standard, IAS 17. The main criticism of the previous standard was that significant assets were not being correctly reported on the balance sheet. LÄS MER

  4. 3. 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

  5. 4. How corporate governance factors impact the propensity to voluntarily disclose leases: A quantitative study in the Swedish setting

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

    Författare :Teodor Töregård; Albin Persson; [2022]
    Nyckelord :leases; voluntary disclosure; BFNAR 2012:1; corporate governance;

    Sammanfattning : Starting in 2014, firms reporting in accordance with the K3 accounting framework were required to recognize financial leases on the balance sheet and to disclose their future operating lease expenses. With the help of this sudden implementation, this study investigates how a set of corporate governance factors may have influenced the decision of voluntarily disclosing this information prior to the regulatory change. LÄS MER

  7. 5. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

    Master-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Mattias Hedqvist; Hanna Lennerskog; [2022]
    Nyckelord :Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

    Sammanfattning : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. LÄS MER