Essays about: "Debt Equity Bias"
Found 5 essays containing the words Debt Equity Bias.
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1. Targeted interest deduction limitation rules post-Lexel
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE
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2. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. READ MORE
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3. The Quality of Financial Disclosure and its Implications on Stock Prices for Credit Downgraded Firms
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Over the last decade, financial disclosure and its impact on equity markets has increasingly become an area of interest. Firms suffering from poor operating performance have been shown to disclose bias earnings estimates as a means of evading negative market reactions. READ MORE
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4. Allowance for Corporate Equity - A solution to the debt equity bias in Sweden?
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : The debt equity bias refers to the discrimination between debt and equity finance. This discrimination is problematic since it distorts companies’ decisions and increases systemic risk. READ MORE
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5. The Equity Premium Puzzle post the Financial Crisis
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : The purpose of this paper is to take a closer look at the equity premium puzzle which is one of the most intriguing puzzles in economics and has been challenging researchers for the last 25 years since Mehra and Prescott first introduced the puzzle. It refers to the empirical fact that risky equity has been outperforming default free debt with about 6 percentage points for the U. READ MORE
