Essays about: "debt bias"

Showing result 1 - 5 of 13 essays containing the words debt bias.

1. 1. Beyond Credit Ratings: The Role of (E)SG in Sovereign Debt Investments

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Oscar Wollmann; Filip Frisk; [2023]
   Keywords : ESG rating; Sovereign debt investments; Sovereign bond yields; Sustainability;

   Abstract : The study investigates the correlation between ESG performance and sovereign bond yield spreads using regression analysis. The results reveal a significant negative correlation between the Governance and Social indices and bond spreads, emphasising the importance of good governance practices and social stability in reducing the risk of sovereign debt default. READ MORE

3. 2. On the notions and predictability of Technical Debt

   University essay from Linnéuniversitetet/Institutionen för datavetenskap och medieteknik (DM)

   Author : Varun Dalal; [2023]
   Keywords : technincal debt; predictibility; quality assurance; static code analysis tools;

   Abstract : Technical debt (TD) is a by-product of short-term optimisation that results in long-term disadvantages. Because every system gets more complicated while it is evolving, technical debt can emerge naturally. READ MORE

4. 3. 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

5. 4. Corporate Income Tax and Bank Leverage: Bank Leverage in the 2010s

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Cheng Chen; Rasmus Paulson; [2022]
   Keywords : corporate income tax; leverage; banks; debt bias; Business and Economics;

   Abstract : This paper studies the impact of corporate income taxation on leverage ratios (debts as a share of total assets) in the banking sector across 102 countries for the period 2012-2021, aiming to replicate the 2013 IMF paper ‘Taxation, Bank Leverage, and Financial Crises’ by Keen, De Mooij and Orihara. With a sample of 5,829 banks, a system GMM is used, together with a fixed effects model to compare the two estimators and enable comparison with previous studies. READ MORE

6. 5. 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