Sökning: "Signaling Theory of Debt"

Visar resultat 1 - 5 av 10 uppsatser innehållade orden Signaling Theory of Debt.

1. 1. Kostar revisionen mer än den smakar? : En studie om vilka svenska små aktiebolag som frivilligt väljer revision.

   Magister-uppsats, Linköpings universitet/Institutionen för ekonomisk och industriell utveckling; Linköpings universitet/Filosofiska fakulteten

   Författare :Madeleine Andersén; Rebecka Lundstedt; [2023]
   Nyckelord :Voluntary audit; audit obligation; Swedish small companies; agency theory; signaling theory; institutional theory.; Frivillig revision; revisionsplikt; svenska små företag; agentteori; signalteori; institutionell teori;

   Sammanfattning : År 2010 infördes gränsvärden för revisionsplikt vilket gjorde revisionen frivillig för små företag. Sedan införandet av frivillig revision har allt fler svenska små företag valt bort revision, de huvudsakliga orsakerna är kostnaden, tiden det tar från företagsledningen och den upplevda bristen på nytta. LÄS MER

3. 2. Patterns and Determinants of Payout Policy in the 21-st Century : A study of the Nordic Countries.

   Master-uppsats, Umeå universitet/Företagsekonomi

   Författare :Tatiana Silva da Costa; Abubacarr Sidy Nyassi; [2021]
   Nyckelord :Firms’ factors; cash dividends; share repurchases; payout ratio; Dividend Irrelevance Theory; Signaling Theory; Agency Theory; Life-cycle Theory; Substitution and Flexibility Hypotheses;

   Sammanfattning : Payout policies is one of the most discussed topics in corporate finance. Since Miller & Modigliani (1961) dividend irrelevance theory, which was based on perfect markets, many theories have been developed in order to incorporate market imperfections to payout decisions. LÄS MER

4. 3. Magisteruppsats : Lönsamhet, kapitalstruktur och dess påverkan på marknadsvärdering

   Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Författare :Viktor Johansson; Douglas Werner; [2021]
   Nyckelord :Kapitalstruktur; finansiell hävstång; belåningsgrad; lönsamhet; marknadsvärdering; Trade off; Pecking order; Signaling of debt.;

   Sammanfattning : Title: Profitability, capital structure and its impact on market valuation Background: Capital structure is a topic that financial research has focused a lot on and there are several theories about how companies act and should act with the mix of equity and liabilities in their financing. The continued research on the role of the capital structure and its impact on companies has found that the capital structure has a clear impact on companies' cost of capital, which affects the market valuation of companies. LÄS MER

5. 4. LBO Determinants & The Financial Crisis: Evidence from Nordic Public to Private Transactions

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

   Författare :Jacob Hesslevik; Arjun Iyer; [2020]
   Nyckelord :Financial Sponsors; Leveraged Buyouts; Private Equity; Financial Characteristics; Global Financial Crisis;

   Sammanfattning : The determinants of leveraged buyouts (LBOs) have received a lot of attention in past research after the 1980s LBO boom and mid-2000s takeover wave. This thesis aims to examine the effect of the Great Financial Crisis on the explanatory power of LBO determinants, using 62 Nordic public-to-private transactions from the last two decades. LÄS MER

7. 5. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

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

   Författare :Love Berggren; Li Ji; [2020]
   Nyckelord :Mandatory sustainability reporting; Unlisted firms; Cost of debt;

   Sammanfattning : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. LÄS MER