Essays about: "debt enforcement"

Showing result 1 - 5 of 8 essays containing the words debt enforcement.

  1. 1. Mandatory CSR reporting and the effect on debt financing: A study on private Swedish firms

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

    Author : Lan Anh Nguyen; Filip Sandin; [2023]
    Keywords : Corporate social responsibility; CSR reporting; mandatory reporting; information asymmetry; Regression discontinuity;

    Abstract : The topic of CSR has become increasingly important in the last decades, however the empirical evidence on both the economic effects of CSR reporting on the cost of debt and on private firms are limited and inconclusive. In this thesis, we address the gap in this novel area of literature. READ MORE

  2. 2. Life And Debt : A quantitative analysis of life-changing events and over-indebtedness

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Alexander Koutakis; Katja Artta; [2022]
    Keywords : over-indebtedness; indebtedness; record of non-payment; debt repayment;

    Abstract : Swedish households are borrowing like never before: the debt to income ratio, consumption loans and the amount of debt registered with the Swedish Enforcement Authority have been steadily increasing over the last decade. Meanwhile, life-changing events such as unemployment, divorce and sickness have been identified as drivers of over-indebtedness. READ MORE

  3. 3. Restating the Obvious - Accounting Restatements: Evidence from Swedish Private Firms

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

    Author : Måns Herlogsson; Hugo Takenaka; [2022]
    Keywords : Accounting Restatements; Private Firm Behavior; Financial Reporting Disclosure; Regulatory Standards;

    Abstract : ACCOUNTING RESTATEMENTS as a phenomenon has increased in financial reporting over the last decades. Although there is ample research on listed firm restatements, existing literature has largely overlooked private firms. Thus, the purpose of this study is to examine what types of firms restate and why firms restate in a Swedish private setting. READ MORE

  4. 4. Does the quality of debt enforcement affect collateral requirements? Evidence from sub-Saharan Africa.

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Tsvetislav Georgiev; Niek Koning; [2013]
    Keywords : collateral requirements; bankruptcy codes; insolvency procedures; debt enforcement; sub-Saharan Africa;

    Abstract : Using a dataset of 1,210 loans across 35 sub-Saharan African countries, we study the effect of the quality of bankruptcy codes on collateral requirements. In contrast to earlier studies, we find no significant relationship between the level of creditor protection and the use of collateral. READ MORE

  5. 5. Covenants in loan agreements—an analysis of practices within the Swedish high-yield bond sector

    University essay from Lunds universitet/Juridiska institutionen

    Author : Fredrik Fors; [2013]
    Keywords : Avtalsrätt; associationsrätt; förmögenhetsrätt.; Law and Political Science;

    Abstract : A high-yield bond is a financing option for a non-investment grade corporation, enabling it to raise funds on the capital market. In light of harsher conditions for senior financing, the development of a liquid high-yield market for bonds may prove a necessary way forward to ensure global competitiveness for Swedish small and medium-sized enterprises (“SMEs”) that typically relies heavily on bilateral- and syndicated bank loans. READ MORE