Essays about: "Joha"

Found 2 essays containing the word Joha.

1. 1. Corporate Cash Holdings and the Refinancing Risk of Bank Debt and Non-Bank Debt

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Andreas Joha; Tomas Neumüller; [2015]
   Keywords : Debt financing; Cash holdings; Capital structure; Bank lending; Refinancing risk;

   Abstract : We empirically examine the relationship between a firm's debt composition and refinancing risk. In particular, we analyze the effects of non-bank debt on refinancing risk as the existing literature shows that both the ex-ante and ex-post costs of refinancing problems are higher for non-bank debt than for bank debt. READ MORE

3. 2. Controlling centralized F&A services - A multi-case study on the role of charging in the context of the overall control setup

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

   Author : Johan Karlsson; Alexander Sattelmaier; [2014]
   Keywords : management control; management control as a package; shared services; outsourcing; charging;

   Abstract : Increased global competitiveness and market uncertainty have led multinational companies to change their organizational structures to refocus on core activities (Ezzamel, Morris, & Smith, 2005; Herbert & Seal, 2012; Janssen & Joha, 2008; Triplett & Scheumann, 2000). As a result, new setups for sourcing finance & accounting (F&A) processes are created, such as shared service centers (SSCs) or outsourcing, aiming to combine the advantages of centralization with the business orientation of decentralization (Triplett & Scheumann, 2000). READ MORE