Essays about: "debt bias"

Showing result 1 - 5 of 9 essays containing the words debt bias.

  1. 1. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Sotirios Apostolou; [2018]
    Keywords : Tax law; OECD; BEPS; BEPS Action 4; EU; ATAD; Thin Capitalization; debt bias; tax planning; tax shield; interest deduction; interest deduction limitation; interest deduction limitation rule; EBITDA; CBIT; ACE; ACC; COCA; AGI; Law and Political Science;

    Abstract : 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

  2. 2. Costs and benefits of using the Rand as common currency in southern Africa

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Bettina Chlond; [2018]
    Keywords : monetary union; Rand; Common Monetary Area; South African Reserve Bank; Taylor Rule; Business and Economics;

    Abstract : Do monetary unions between developing economies support sustainable economic development for the members? Previous research has only considered traditional research methods to examine costs and benefits of monetary unions in developing regions. This thesis applies new measures to determine how the operation of institutions encounters specific problems of developing economies for the case of the Common Monetary Area in southern Africa. READ MORE

  3. 3. The Quality of Financial Disclosure and its Implications on Stock Prices for Credit Downgraded Firms

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Alexandre Paiement; Zoriana Chura; [2016]
    Keywords : Business and Economics;

    Abstract : 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

  4. 4. Government, Household and Corporate Debt - The Effect on Growth

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Josefin Kilman; [2016]
    Keywords : Public debt; private debt; corporate debt; household debt; credit booms; economic growth; capital stock; TFP; household consumption; financial crisis; Business and Economics;

    Abstract : According to Reinhart and Rogoff (2009), credit booms have been associated with financial instability and crisis for as long as 800 years. Notwithstanding, the debate on the sustainability of increased indebtedness in the world economy has regained importance, as trends for both public and private debt show rapid rises in the last three decades. READ MORE

  5. 5. Public Real Estate Management: Estonian Case Study with Monte Carlo SimulationAnalyses

    University essay from KTH/Fastigheter och byggande

    Author : Kert Kaljula; [2014]
    Keywords : public real estate management; incentives; Monte Carlo Simulation analyses; securitization; sale leaseback; agency theory; status quo bias.;

    Abstract : With accumulation of sovereign debt in many large OECD countries it seems that attention isheightened on how to manage public resources more effectively. High levels of sovereigndebt are partly related to the aftermath of the latest financial crisis, where resolution for manybig economies was to intervene and use public resources to put an end to the expansion of thecrisis. READ MORE