Sökning: "debt-to-equity ratio"

Visar resultat 1 - 5 av 44 uppsatser innehållade orden debt-to-equity ratio.

  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. Statsobligationsränta kontra bostadsobligationsränta - en jämförande studie av noterade bolags tillämpning av IAS 19 för svenska pensionsförpliktelser

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Brus Malin; Wilson Linn; [2020-09-08]
    Nyckelord :IAS 19 Ersättning till anställda; pensioner; diskonteringsränta; svenska pensionsförpliktelser; förmånsbestämda pensionsplaner.; IAS 19 Employee benefits; pensions; discount rate; Swedish pension obligations; defined benefit plans.;

    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

  3. 3. Does capital structure affect the valuation of banks?


    Författare :David Eklund; Petter Lundgren; [2020-08-25]
    Nyckelord :capital structure; debt to equity-ratio;

    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

  4. 4. IFRS 16 - Implementeringens effekter på publika flygbolags kapitalstruktur

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Peter Johansson; Jonathan Praetorius; [2020-07-09]
    Nyckelord :IFRS 16; IAS 17; leasing; flygbolag; kapitalstruktur; skuldsättningsgrad.; IFRS 16; IAS 17; leasing; airlines; capital structure; debt-to-equity ratio;

    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

  5. 5. Överavkastning på Knoppar och Avknoppare

    Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Malcolm Holm; Andreas Magnusson; Wahidullah Barikzay; [2020]
    Nyckelord :Anormal avkastning; Överavkastning; BHAR; Ren avknoppning; Business and Economics;

    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