Essays about: "Debt"

Showing result 1 - 5 of 673 essays containing the word Debt.

  1. 1. Targeted interest deduction limitation rules post-Lexel

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alexander Tale; [2022]
    Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Abstract : 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

  2. 2. The Impact of COVID-19 on Public Capital Markets - Empirical Evidence from the Nordics

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Yishu Liu; Mashiat Nawal Chowdhury; [2022]
    Keywords : COVID-19; Capital market; Nordics; Bond spread;

    Abstract : How did the COVID-19 pandemic affect firms' ability to raise capital? This paper explores how non-financial Nordic firms raised capital from public debt and equity markets during the pandemic. We find that (1) the bond market experiences turbulence during the outbreak period; (2) being a rated bond issuer is only important for access during the outbreak period; (3) factors that determine bond spreads during the normal period do not change fundamentally during the COVID-19 period; (4) the equity market is an important source of capital throughout the COVID-19 period in terms of both IPOs and secondary issues. READ MORE

  3. 3. Is There a Relationship Between Debt and Mental Health?

    University essay from Södertörns högskola/Nationalekonomi

    Author : Christian Hartsö; Henrik Sundborn; [2022]
    Keywords : Debt; Unsecured Debt; Mental Health; Depression; Anxiety; Migraine;

    Abstract : Consumption loans has increased considerably during 2010-2019 and thus affected householddebt and financial stability due to high interest rates with short maturity. To investigate thesubject multiple neoclassical models has been used additional to a regression analysis with adequate variables and descriptive diagrams. READ MORE

  4. 4. The Impact of COVID-19 on Corporate Capital Structure : An empirical evaluation on the pandemic in a Swedish context

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Christopher Edberg; Oliver Kjellander; [2022]
    Keywords : COVID-19; Capital Structure; Leverage; Debt-to-Total Asset; Sweden; Trade-Off Theory; Pecking Order Theory;

    Abstract : This study has strived to explore how capital structure in Swedish corporations has been affected by the COVID-19 pandemic. The study has employed both a panel regression with fixed and random effects estimation as well as a dynamic panel regression with Arellano-Bond estimators. READ MORE

  5. 5. The Maritime Silk Road: Chinas Debt Trap for Asian Developing Countries and Through That Chinas Expansion of Infrastructure in Asia? : A Case and Comparative Study on Sri Lanka and Pakistan.

    University essay from Malmö universitet/Institutionen för globala politiska studier (GPS)

    Author : Alkis Elias Danger; [2022]
    Keywords : ;

    Abstract : In this paper the Maritime Silk Road (MSR) member countries in Asia are investigated. The paperis investigating Pakistan and Sri Lanka in terms of debts and how China and the MSR i s the reasonfor the debts in the country. The MSR is investigated in a geopolitical and Neo colonial perspective. READ MORE