Sökning: "debt-to-equity ratio"
Visar resultat 1 - 5 av 43 uppsatser innehållade orden debt-to-equity ratio.
1. IFRS 16 – Den nya leasingstandarden - En studie av börsföretags incitament att manipulera redovisningen av leasingavtalMagister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
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. Statsobligationsränta kontra bostadsobligationsränta - en jämförande studie av noterade bolags tillämpning av IAS 19 för svenska pensionsförpliktelserMagister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Background: When calculating future pension obligations, the debate in Sweden over the past 10 yearshas mainly been about the selected discount rate. IAS 19 states that the discount rate should be determinedby the reference to the market yields on high quality corporate bonds. LÄS MER
Sammanfattning : In this paper, we examine the capital structure and other factors affecting the valuation of U.S. banks. The study focuses on the largest publicly traded U. LÄS MER
- Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Background: Leasing has proven to be a common financing alternative in capital-intensive industries. Studies also indicate that operating leases, which according to IAS 17 are to be excluded from the balance sheet, constitute the majority of existing leasing agreements. LÄS MER
- Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen
Sammanfattning : Title: Abnormal Return on Spin-offs and its Parent– A study on the performance of the Spin-off and the Parents performance over 2 yers Seminar date: June 4, 2020 Course: FEKH89, Business Administration: Degree Project undergraduate Level, 15 University Credit Points Authors: Wahidullah Barikzay, Malcolm Holm, Andreas Magnusson Advisor: Anamaria Cociorva Keywords: Spin-off, Abnormal Return, BHAR, Efficient Market, M&A Purpose: The purpose of the study is to investigate whether it is possible to obtain abnormally positive returns by buying and retaining shares in spin-offs and its parent company for two years. Methodology: The study has been conducted as a quantitative event study to investigate the abnormal return compared to the index. LÄS MER