Essays about: "debt-to-equity ratio"

Showing result 11 - 15 of 27 essays containing the words debt-to-equity ratio.

1. 11. Earnings Management in Private Swedish Companies -A Study of the Contributing Factors

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Jessica Axenbrant; Emma Håkansson; [2015-06-23]
   Keywords : Earnings management; private vs public companies; creative accounting; Big Four audit firm; debt to equity ratio; industry; earnings distribution;

   Abstract : Background and problem: Due to a large number of accounting scandals the academic term earnings management has become more known to the world in recent years, which has lead to an increased demand for further research on this subject. The research questions of this thesis are the following; To what extent do private limited companies in Sweden manage their earnings? How do the following factors affect the existence of earnings management in private limited Swedish companies; industry, debt to equity ratio and choice of audit firm? Purpose: To inform the reader on the existence of earnings management in private limited companies in Sweden and what can affect its existence by analyzing more than 45 000 observations through a population study. READ MORE

3. 12. Financing of Growth Companies within the Construction Industry: Are Small Players Gaining the Necessary Funds to Expand?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Helga Haraldsdottir; Martin Thorén; [2015-06-11]
   Keywords : Financial gap; debt-to-equity ratio; Capital structure;

   Abstract : Background: Earlier empirical studies have shown that small companies suffer from a financial gap. There are different opinions about whether it is caused by a lack in demand or supply of external debt capital. READ MORE

4. 13. Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Hanna hedin; Hilda Havert; [2015-03-10]
   Keywords : FASB; SFAS 142; SFAS 141; US GAAP; purchase price allocation; goodwill; intangible assets; identification of intangible assets; business combinations; incentives in accounting choices; acquirer firm characteristics.;

   Abstract : This thesis is a quantitative study of how U.S. companies allocate purchase prices paid in acquisitions to identified intangible assets in relation to goodwill. It seeks to identify how the percentage of identified intangible assets in business combinations varies with acquirer firm characteristics. READ MORE

5. 14. Do CEO stock options induce risk-taking? - A study on Swedish companies

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Fanny Bsenko; Simon Karlsson; [2015]
   Keywords : CEO stock options; Equity risk; Stock volatility; Debt-to-equity ratio; Dividend per share;

   Abstract : The use of option-based compensation is a common measure to mitigate agency problems. However, due to the convex payoff structure of an option, concerns have been raised that managers may be induced to take on excessive risk. This paper explores the relationship between CEO option grants and risk-taking in Swedish companies. READ MORE

6. 15. Debt versus Equity : In a low interest rate environment

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Johan Björkholm; Viktor Johansson; [2015]
   Keywords : Debt; Equity; Capital Structures; Interest rate; Negative interest rate; Debt to Equity ratio;

   Abstract : Background: The long term downward trend in interest rates has brought us into new territory with negative interest rates. This should effect firms’ financing, and the choice between debt and equity. READ MORE