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Showing result 1 - 5 of 95 essays matching the above criteria.

  1. 1. Basel IIIs Impact on Companies’ Cost of Debt: A Comparison between Rated and Unrated Firms- Evidence from the Nordics’

    University essay from Göteborgs universitet/Graduate School

    Author : Wilma Holmström; Jennifer Wall; [2023-06-29]
    Keywords : ;

    Abstract : The Basel recommendations are regulatory recommendations controlling financial stability by, for example, capital requirements. These capital requirements continue to increase, affecting not only banks but also individual companies. READ MORE

  3. 2. Key Factors Relationship with Capital Structure A quantitative study of Swedish listed real estate companies

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Oscar Berntsson; Daniel Andersson; [2023-02-27]
    Keywords : ;

    Abstract : This paper describes the capital structure of listed real estate firms in Sweden between 2015 and 2021. The research question was formulated as “How does size, profitability, interest coverage ratio, growth, cost of debt and risk correlate with the capital structure of listed real estate companies in Sweden?”. READ MORE

  4. 3. Amplifying Accessibility : Examining accessibility solutions and considerations for visual impairment in mobile applications

    University essay from Uppsala universitet/Datavetenskapens didaktik

    Author : Moana Södergren; Ella Hallgren; [2023]
    Keywords : Accessibility; Accessibility solutions; Visual impairment; Mobile applications; Universal Design Theory; Critical Disability Theory; Accessibility features; Accessibility tech debt; Education and prioritization; Inclusive mobile applications; Social structures and power relations; Tillgänglighet; Tillgänglighetslösningar; Synnedsättning; Mobilapplikationer; Universal Design Theory; Critical Disability Theory; Tillgänglighetsfunktioner; Utbildning och prioritering; Inkluderande mobilapplikationer; Sociala strukturer och maktförhållanden;

    Abstract : Though an increasingly more common occurrence, digital mobile applications are not typically particularly accessible for people with visual impairment. This study investigates the difficulties and consequences faced by developers and visually impaired users when implementing and using accessibility features as well as highlighting the principal considerations when doing so. READ MORE

  5. 4. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Ludvig Karlin; Hannes Prigorowsky; [2023]
    Keywords : Scope 1 emissions; Scope 3 emissions; Cost of debt; Sustainability reporting; CSRD; Carbon risk premium;

    Abstract : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. READ MORE

  6. 5. Mandatory CSR reporting and the effect on debt financing: A study on private Swedish firms

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

    Author : Lan Anh Nguyen; Filip Sandin; [2023]
    Keywords : Corporate social responsibility; CSR reporting; mandatory reporting; information asymmetry; Regression discontinuity;

    Abstract : The topic of CSR has become increasingly important in the last decades, however the empirical evidence on both the economic effects of CSR reporting on the cost of debt and on private firms are limited and inconclusive. In this thesis, we address the gap in this novel area of literature. READ MORE