Sökning: "covenants"
Visar resultat 1 - 5 av 35 uppsatser innehållade ordet covenants.
1. The Impact of the Recession on Swedish Real Estate Companies : A Study of Financial Strategy and Risk Management of Companies with Different Credit Ratings
Master-uppsats, KTH/Fastighetsföretagande och finansiella systemSammanfattning : The world's economies are in a turbulent phase where rising inflation has hit the global and Swedish economy hard. The Central Bank of Sweden has raised the policy rate expansively in recent months, with the intention of curbing inflation. LÄS MER
2. On Bond Provisions and M&A Activity
D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiSammanfattning : The share of bonds issued with a call provision has increased during the last 20 years. We find that companies with callable bond debt are more likely to become takeover targets. LÄS MER
3. IFRS 16 - So far so good? A post-implementation review of the new leasing standard of listed firms in Sweden
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : On January 1st 2019, the new leasing standard International Financial Reporting Standard (IFRS) 16 Leases became effective. The main distinction with the new standard is that nearly all leases have to be capitalized and put on the balance sheets, hence the option of off-balance sheet lease financing and its favorable consequences is no longer available. LÄS MER
4. IFRS 16 påverkan på jämförbarheten och företagsvärderingar på Stockholmsbörsen : En kvantitativ studie om en ny redovisningsprincip för leasing
Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälleSammanfattning : Redovisningen av leasing har länge kritiserats för att väsentliga tillgångar inte redovisats i balansräkningen. I januari 2019 implementerades IRFS 16 som en ny redovisningsstandard för leasing. LÄS MER
5. Do non-compete covenants affect entrepreneurship and incentives to innovate? : Findings from Europe
Master-uppsats, KTH/Industriell Marknadsföring och EntreprenörskapSammanfattning : Non-compete covenants are clauses in employment contracts that forbid employees from competing with their former employers during a given time period. Recent literature has identified non-compete covenants as a new type of entry barrier to entrepreneurship within high-tech industries, impeding regional innovation, growth and employment. LÄS MER