Essays about: "Sara Risshytt"

Found 2 essays containing the words Sara Risshytt.

1. 1. It's For the Better Sake of Society - Why Don't Swedish MNCs Disclose a CbC Report on Taxes?

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

   Author : Sara Risshytt; Sanna Lennartsson; [2015]
   Keywords : Voluntary Country-by-Country Tax Reporting; Proprietary Cost Theory; Institutional Theory; Legitimacy Theory; Stakeholder Theory;

   Abstract : Using a multiple case study and theories on voluntary disclosures, this thesis aims to investigate why Swedish multinational corporations (MNCs) listed on Large Cap at Nasdaq OMX Stockholm do not voluntarily disclose a country-by-country (CbC) report on taxes and what the inherent risks in their reasoning are. Based on an abductive research approach, the study firstly finds that the decision to not disclose a CbC report can be explained by proprietary cost theory, institutional theory and partly by legitimacy theory. READ MORE

3. 2. Sweden Responds with a Lower Corporate Tax - What are the implications on the stock market?

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

   Author : Sara Risshytt; Sanna Lennartsson; [2013]
   Keywords : Corporate Tax; IAS 12; Valuation; Stock Price;

   Abstract : Using an event study methodology, this thesis investigates whether Sweden's latest corporate tax cut, valid from January 1st 2013, induced a market wide stock price reaction at Nasdaq OMX Stockholm. Furthermore, this thesis also uses OLS regressions to examine whether a firm's stock price reaction, in conjunction with the news of the lowered corporate tax, can be explained by the reduction's implications in the firm's consolidated financial statements. READ MORE