Essays about: "capital gains"

Showing result 16 - 20 of 69 essays containing the words capital gains.

1. 16. R&D Induced IPO Underpricing - Money Gladly Left on the Table

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Julia Blomstergren; Ellen Daver; [2019]
   Keywords : Information asymmetry; IPO underpricing; R D; Quality signal; External financing;

   Abstract : Previous research has found that for firms investing in R&D, asymmetric information between firm insiders and outsiders raises the cost of external capital above the fair level. In this paper, we examine how the presence of R&D activities affects firms' cost of raising capital in a special case of external financing - namely, the IPO. READ MORE

3. 17. A not so revolutionizing tax reform - A comparative study of the Swedish Investeringssparkonto and capital gains account

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Johan Åberg; Jonatan Arblom Sundblad; [2018]
   Keywords : Investeringssparkonto; ISK; capital gains tax; taxation; EGARCH;

   Abstract : In this thesis, a comparison of profitability is made between two different kinds of savings accounts, the regular capital gains account and the Swedish Investeringssparkonto (ISK account). The implementation of the Investeringssparkonto on the Swedish personal investment market led to major changes for investors and the account has become a favorite of many advisors. READ MORE

4. 18. “Fighting to Get Friends” - The Effect of Civil Society Activities on Social Integration of Refugees: Experiences of Refugees from a Danish Civil Society Organization

   University essay from Malmö universitet/Fakulteten för kultur och samhälle (KS)

   Author : Duygu Ozbay; [2018]
   Keywords : refugees; civil society; integration; social capital; human capital; networks; language;

   Abstract : This thesis investigates how refugees experience their participation in civil society organizations and how such participation affects their social integration. Focusing on the experiences of refugees from a community center in Denmark, this qualitative study explores what resources refugees gain from civil society activities and whether these gains affect their social relationships within the host society. READ MORE

5. 19. Why would firms choose dividends over share repurchases?

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Emma Jansson; Chonnikarn Janesiripanich; [2018]
   Keywords : Dividend; Share repurchase; Firm value; Panel data; Business and Economics;

   Abstract : This study investigates the relationship between the two different payout policies, dividends and share repurchases, and firm value in the Swedish market. We aim to clarify how the lack of difference in taxation of dividends and capital gains in Sweden affects investors’ preferences for different payout policies and whether a certain payout policy incentivizes investor to pay extra for a firm that applies this policy. READ MORE

6. 20. Why do stock prices drop by less than the value of the dividend? Evidence from a country with a flat tax rate on capital gains and dividends.

   University essay from Göteborgs universitet/Graduate School

   Author : Jonathan Israelsson; Max Wann-Hansson; [2017-07-25]
   Keywords : ;

   Abstract : We examine the effect of taxes, trading activity and different market microstructures on the ex-dividend day stock price behaviour. Based on previous literature, we build our hypotheses and test them on 1380 ex-dividend day observations in order to pinpoint the explanations behind the empirical findings on the Stockholm Stock Exchange over the period 2007 to 2016. READ MORE