Sökning: "Tim Thran"

Hittade 1 uppsats innehållade orden Tim Thran.

  1. 1. Lease or Lend? : An analysis of how operating leases effect cost of debt

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Tim Thran; Rasmus Eriksson; [2019]
    Nyckelord :IFRS 16; Operating lease; Financial lease; Debt; Capital structure;

    Sammanfattning : The purpose of this study is to examine how the change in disclosure of operating leases due to the mandated IFRS 16 standard will influence entities cost of debt. Therefore, this paper investigate whether an increase in operating leases has an equal effect on the cost of debt as a corresponding increase in debt. LÄS MER