Sökning: "capital investment"

Visar resultat 1 - 5 av 908 uppsatser innehållade orden capital investment.

  1. 1. IFRS 16 – Den nya leasingstandarden - En studie av börsföretags incitament att manipulera redovisningen av leasingavtal

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Josef Charif; Jenny Liesén; [2020-09-08]
    Nyckelord :IFRS 16; leasingavtal; skuldsättningsgrad; diskonteringsränta; incitament; nyckeltal.; IFRS 16; leasing agreement; debt-to-equity ratio; discount rate; incentives; financial ratios.;

    Sammanfattning : Background: With the new lease accounting standard, IFRS 16, new rules regarding leasing agreement became mandatory from January 1st, 2019. The rules imply that all leasing agreements ought to be activated in the balance sheet of the lessor. LÄS MER

  2. 2. Investment firm characteristics in venture capital

    Kandidat-uppsats,

    Författare :Simon Petersson; [2020-09-04]
    Nyckelord :;

    Sammanfattning : The private equity market is known for its lack of liquidity and information. This thesis aims at bringing further clarity to the private equity field, specifically targeting the relationship between firm size and risk in the Nordic market. LÄS MER

  3. 3. Active fund management or passive index cruising?

    Kandidat-uppsats, Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Författare :Joel Johansson; Gustav Osbeck; [2020-08-07]
    Nyckelord :;

    Sammanfattning : How should an investor pick funds to invest in? What is the best strategy, picking active or passive funds? It’s hard to navigate the fund landscape when there is ambiguous evidence and advice coming from different directions. Do fund managers outperform the market and passive funds? Do they bring something extra of value to the table in regards to their high management fees? The question seems almost age-old at this point, from dart throwing monkeys outperforming high profile fund managers to famous investors proclaiming that active fund management is dead, it’s hard to know what is really true about active versus passive fund management. LÄS MER

  4. 4. The determinants of capital structure- In the light of a financial crisis

    Kandidat-uppsats,

    Författare :Annie Holmström; Tobias Mägi; [2020-07-06]
    Nyckelord :Global Financial Crisis; Real Estate Market; Capital Structure; Leverage; REIT;

    Sammanfattning : This thesis investigates how the 2008 financial crisis affected the determinants of capital structure of Real Estate Investment Trusts. The crisis brought both regulatory and behavioral changes and we examined how these changes affected a firm’s financing choices. LÄS MER

  5. 5. FIDUCIARY DUTY AND ESG CONSIDERATIONS – ARE THEY COMPATIBLE? A case study on institutional investors and their commitment to the Net-Zero Asset Owner Alliance

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Jenny Asplund; William Samadzadehaghdam; [2020-07-01]
    Nyckelord :SRI; Fiduciary duty; ESG; Institutional investors; Net-Zero Asset Owner Alliance; Shareholder engagement;

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