Essays about: "degree of financial leverage"

Showing result 6 - 10 of 19 essays containing the words degree of financial leverage.

  1. 6. Determinants of Decommissioning Provision Disclosures: Empirical evidence from energy entities listed on EU-regulated markets

    University essay from Göteborgs universitet/Graduate School

    Author : Alexandra Holm; Jetmire Isufi; [2016-09-20]
    Keywords : Decommissioning provision; IAS 37; Disclosure quality; Discount rate; Impression Management;

    Abstract : The reporting of decommissioning provisions has recently received considerable attention due to inconsistent reporting and lack of sufficient information. The estimation of the provision is highly uncertain due to timing and amount and involves a high degree of professional managerial judgment as a pre-tax discount rate is used to estimate the value. READ MORE

  3. 7. A penny saved

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Andreas Johansson Lagerstedt; Oscar Ljunggren Westlundh; Truls Törnqvist; [2016]
    Keywords : Cash holdings; profitability; Stockholm stock exchange; overinvestment; Jensen’s free cash flow hypothesis; Business and Economics;

    Abstract : Abstract Title: A penny saved: Do cash holdings reduce profitability? Seminar date: May 25, 2016 Course: FEKN90, For the degree of: Master of Science in Business and Economics, 30HP Authors: Andreas Lagerstedt, Oscar Ljunggren Westlundh, Truls Törnqvist Advisor: Anna Glenngård Keywords: Cash holdings, profitability, Stockholm stock exchange, overinvestment, Jensen’s free cash flow hypothesis. Purpose: The overall purpose of this study is to investigate if profitability is negatively affected by cash holdings for firms on the Swedish market. READ MORE

  4. 8. Financial Arrangements for Large Property Transactions

    University essay from KTH/Fastigheter och byggande

    Author : Mark Friesland; Philip Åkerhielm; [2016]
    Keywords : Property Transactions; Real Estate Financing; Financing Arrangements; Capital Structure; Fastighetsaffärer; Fastighetsfinansiering; Finansieringsupplägg; Kapitalstruktur;

    Abstract : The transaction volumes on the Swedish real estate market have during the last few years been soaring. The correlation between the financing climate in Sweden and the transaction volumes have been eminent. READ MORE

  5. 9. The Impact of Financial Performance on SMEs Utilization of Trade Credit : A Descripto-Explanatory Study of the Swedish Market

    University essay from Umeå universitet/Företagsekonomi

    Author : Martin Axelsson; Filip Lundin; [2016]
    Keywords : ;

    Abstract : Debt and financial leverage have for long been a well debated topic in managerial finance since the revolutionizing theories developed by Modigliani & Miller.  Researchers have for many consecutive years reviewed the relationship between the choices of financing and its impact on financial performance. READ MORE

  6. 10. The effect of firm characteristics on disclosures: A Swedish context

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Elisabeth Åhman; Fredrik Lundberg; [2015]
    Keywords : IAS 1; IAS 1:122; IAS 1:125; disclosure quality; critical judgments;

    Abstract : The aim of this thesis is to examine the quality of the disclosure IAS 1 Presentation of Financial Statements, paragraphs 122 and 125 in the annual reports of Swedish publicly listed firms. These paragraphs state that firms are required to disclose judgments made by management in preparing financial statements that may have significant impact on the recognized carrying amount. READ MORE