Essays about: "Business restructurings"

Showing result 1 - 5 of 9 essays containing the words Business restructurings.

1. 1. Restructuring Provisions as an Earnings Management Tool

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Daniel Chodorowski; Philip Shen; [2015]
   Keywords : Earnings Management; Restructuring; Discretionary Accruals; Classification-shifting;

   Abstract : This paper seeks to investigate whether the utilization of restructuring provisions is used as a tool for earnings management. By focusing on the utilization rather than the creation of new provisions, the phenomenon of classification shifting is studied. READ MORE

3. 2. Restructurings versus Bankruptcy Buy-Backs: A Study of the Swedish Insolvency Legislation

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Martin Gustavsson; Fredrik Herslow; [2014]
   Keywords : Restructuring; Reorganization; Bankruptcy; Buy-Back; Insolvency;

   Abstract : This paper compares the Swedish Bankruptcy Act and Business Reorganization Act as tools for restructuring financially distressed firms. The study is performed through an empirical investigation of the two laws with respect to the pre-filing financial characteristics and post-performance of the firms under each procedure. READ MORE

4. 3. Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations

   University essay from IHH, Rättsvetenskap

   Author : Daniel Sjöberg; [2013]
   Keywords : Transfer pricing; Business restructurings; transfer of an ongoing concern; goodwill; going concern value; synergies; valuation methods;

   Abstract : The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. READ MORE

5. 4. Business Restructuring : The applicability of the arm's length principle for intangibles with an uncertain value at the time of the restructuring

   University essay from IHH, Rättsvetenskap

   Author : Ida Claesson; [2012]
   Keywords : Transfer Pricing; Business Restructurings; The Arm s Length Principle; Intangibles; Uncertain value;

   Abstract : This thesis is based on the regulations found in the OECD model and the OECD TP guidelines concerning the arm’s length principle. The core of the arm’s length principle is that transactions between associated enterprises should be treated the same as transactions between independent enterprises. READ MORE

6. 5. Business restructuring of tangible goods : The restructuring of an ongoing concern with respect to profit potential in the context of the Swedish arm’s length rule.

   University essay from IHH, Rättsvetenskap

   Author : Andreas Olsson; [2012]
   Keywords : Business restructuring; transfer pricing; tangible goods; branch of production; profit potential; Swedish arm’s length rule; article 9 in OECD’s model tax agreement.;

   Abstract : Enterprises when transacting with each other, are not subjected to the same market forces as independent enterprises. From a Swedish perspective the applicable rule to transactions between associated enterprises is chap. 14 para. 19. READ MORE