Sökning: "debt bias"

Visar resultat 1 - 5 av 11 uppsatser innehållade orden debt bias.

  1. 1. Det skärpta amorteringskravet - En överdriven oro med stora konsekvenser?

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

    Författare :Alban Morina; Johan Rhodin; [2019-09-25]
    Nyckelord :Regression analysis; quasi-natural experiment; omitted variable bias; before-after;

    Sammanfattning : After the global recession in 2008, were we saw housing prices take a dive, the housing market has been booming in Sweden during these last 7-8 years. The huge increase in housing prices, paired with historically low interest rates have been raising concerns regarding the households ability to resist sudden economic disturbances. LÄS MER

  2. 2. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Sotirios Apostolou; [2018]
    Nyckelord :Tax law; OECD; BEPS; BEPS Action 4; EU; ATAD; Thin Capitalization; debt bias; tax planning; tax shield; interest deduction; interest deduction limitation; interest deduction limitation rule; EBITDA; CBIT; ACE; ACC; COCA; AGI; Law and Political Science;

    Sammanfattning : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. LÄS MER

  3. 3. Costs and benefits of using the Rand as common currency in southern Africa

    Magister-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Bettina Chlond; [2018]
    Nyckelord :monetary union; Rand; Common Monetary Area; South African Reserve Bank; Taylor Rule; Business and Economics;

    Sammanfattning : Do monetary unions between developing economies support sustainable economic development for the members? Previous research has only considered traditional research methods to examine costs and benefits of monetary unions in developing regions. This thesis applies new measures to determine how the operation of institutions encounters specific problems of developing economies for the case of the Common Monetary Area in southern Africa. LÄS MER

  4. 4. The Quality of Financial Disclosure and its Implications on Stock Prices for Credit Downgraded Firms

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Alexandre Paiement; Zoriana Chura; [2016]
    Nyckelord :Business and Economics;

    Sammanfattning : Over the last decade, financial disclosure and its impact on equity markets has increasingly become an area of interest. Firms suffering from poor operating performance have been shown to disclose bias earnings estimates as a means of evading negative market reactions. LÄS MER

  5. 5. Government, Household and Corporate Debt - The Effect on Growth

    Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Josefin Kilman; [2016]
    Nyckelord :Public debt; private debt; corporate debt; household debt; credit booms; economic growth; capital stock; TFP; household consumption; financial crisis; Business and Economics;

    Sammanfattning : According to Reinhart and Rogoff (2009), credit booms have been associated with financial instability and crisis for as long as 800 years. Notwithstanding, the debate on the sustainability of increased indebtedness in the world economy has regained importance, as trends for both public and private debt show rapid rises in the last three decades. LÄS MER