Sökning: "Sara Risshytt"

Hittade 2 uppsatser innehållade orden Sara Risshytt.

1. 1. It's For the Better Sake of Society - Why Don't Swedish MNCs Disclose a CbC Report on Taxes?

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

   Författare :Sara Risshytt; Sanna Lennartsson; [2015]
   Nyckelord :Voluntary Country-by-Country Tax Reporting; Proprietary Cost Theory; Institutional Theory; Legitimacy Theory; Stakeholder Theory;

   Sammanfattning : Using a multiple case study and theories on voluntary disclosures, this thesis aims to investigate why Swedish multinational corporations (MNCs) listed on Large Cap at Nasdaq OMX Stockholm do not voluntarily disclose a country-by-country (CbC) report on taxes and what the inherent risks in their reasoning are. Based on an abductive research approach, the study firstly finds that the decision to not disclose a CbC report can be explained by proprietary cost theory, institutional theory and partly by legitimacy theory. LÄS MER

3. 2. Sweden Responds with a Lower Corporate Tax - What are the implications on the stock market?

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

   Författare :Sara Risshytt; Sanna Lennartsson; [2013]
   Nyckelord :Corporate Tax; IAS 12; Valuation; Stock Price;

   Sammanfattning : Using an event study methodology, this thesis investigates whether Sweden's latest corporate tax cut, valid from January 1st 2013, induced a market wide stock price reaction at Nasdaq OMX Stockholm. Furthermore, this thesis also uses OLS regressions to examine whether a firm's stock price reaction, in conjunction with the news of the lowered corporate tax, can be explained by the reduction's implications in the firm's consolidated financial statements. LÄS MER