Essays about: "Leases"

Showing result 1 - 5 of 55 essays containing the word Leases.

  1. 1. The Effect of Capitalizing Operating Leases on Company Propensity to Lease: A quantitative study on the effects of IFRS 16 on Swedish firms

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

    Author : Robert Lilja; Gustaw Siedlarski; [2022]
    Keywords : Leases; IFRS 16; Economic Consequences; Capitalization;

    Abstract : This study investigates whether firm propensity to lease has decreased after the implementation of IFRS 16. To answer this question, we use three cross-sectional regression models on data gathered from 90 Swedish firms in two-year intervals during 2015-2021. The firms were all listed on OMX Stockholm with their headquarters located in Sweden. READ MORE

  2. 2. Upplevda transaktionskostnader för jordägare och arrendatorer : en jämförande studie mellan Götalands södra slättbygder och nedre Norrland om sidoarrenden

    University essay from SLU/Dept. of Economics

    Author : Carl-Magnus Albertsson; Mathias Ågren; [2022]
    Keywords : lantbruk; arrenden; transaktionskostnader; transaktionskaraktäristiska faktorer; transaktörskaraktäristiska faktorer; institutionella faktorer; beslutsfattande; jordägare; arrendator;

    Abstract : Omkring 40 % av all jordbruksmark arrenderas i Sverige idag, där den vanligaste typen är sidoarrenden. Det gör att arrenden är en transaktion som många lantbrukare och jordägare ställs inför och måste hantera. Varje transaktion påverkas dock av transaktionskostnader, till följd av att marknaden är komplex och ineffektiv. READ MORE

  3. 3. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
    Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

    Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE

  4. 4. Bidding on the Future: A Comparative Analysis of Offshore Wind Auctions in the UK and the Netherlands

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Arjun Kanumarath; [2022]
    Keywords : UK; Netherlands; auction systems; design elements; assessment criteria; offshore wind;

    Abstract : Auction systems have been around for a long time now, and they are proving to be a good support instrument to promote renewable energy technologies in most parts of the world. The key feature of an auction is its design flexibility, real price discovery through competition, transparency and greater certainty for investors and policymakers to achieve high-level targets. READ MORE

  5. 5. How Short-term Leasing Can Mitigate Vacancies in Retail Stores : Implementing Short-term Leasing in the Retail Industry

    University essay from KTH/Fastigheter och byggande

    Author : Jesper Öhman; Knut Benson; [2021]
    Keywords : Pop-up Store; Short-term Leasing; Property Owners; Commercial Real Estate; Retail; Pop-up butik; Korttidsuthyrning; Fastighetsägare; Kommersiella fastigheter; Detaljhandel;

    Abstract : Retail is changing. E-commerce is increasing its percentage of total sales while physical storesare closing. This affects how real estate companies work with retail spaces to minimizevacancies, and short-term leasing, also called pop-up stores, is one way to do so. Pop-ups haveexisted in different forms for a very long time. READ MORE