Essays about: "dividends"

Showing result 21 - 25 of 152 essays containing the word dividends.

1. 21. Procyclical effects of fair value accounting : A study of Nordic investment property companies

   University essay from Högskolan Väst/Avd för företagsekonomi

   Author : Jonas Andersson; Frank van Dorsselaer; [2021]
   Keywords : Fair value accounting; IFRS; investment property; dividends; NAV deviation;

   Abstract : Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. READ MORE

3. 22. A Study of the Relevance of the Dividend Irrelevance - A quantitative study on the relationship between dividend policy and firm value for US listed firms from a financial management perspective

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

   Author : Emelie Frankendal; Johanna Ingemarson; [2021]
   Keywords : Financial Management; Dividend Policy; Valuation; Company Characteristics;

   Abstract : In this study, we examine the relation between firms' existing dividend policy and their current firm value for US listed firm during 2015-2019. The relation is investigated using regressions on the enterprise value against the payout ratio and the payout mix (the proportion of cash dividends to share repurchases), and a set of control variables. READ MORE

4. 23. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Andrii Falendysh; [2021]
   Keywords : tax law; transfer pricing; secondary transfer pricing adjustments; interpretation; PSD; parent-subsidiary directive; OECD MC; constructive dividends; constructive interest; constructive capital injection; secondary transaction; Law and Political Science;

   Abstract : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. READ MORE

5. 24. Ownership structure and family-control, the effects on dividends : - A study on listed firms in Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Victor Wiberg; Philip Andersson; [2021]
   Keywords : ;

   Abstract : This study investigates how the ownership structure affects the dividend payout policies of firms in Sweden. The study uses data on publicly listed firms in Sweden (Nasdaq Stockholm) over the years 2015-2019 with a total of 987 firm-year observations. The hypotheses are tested with multiple fixed effects analyses on two datasets. READ MORE

6. 25. Is there a long-run relationship between stock prices and economic activity and are stock returns a leading indicator for economic growth? : Evidence from the Scandinavian countries: Sweden, Norway and Denmark

   University essay from Örebro universitet/Handelshögskolan vid Örebro Universitet

   Author : Anna Carlsson; Jonas Holm; [2021]
   Keywords : ;

   Abstract : The purpose of this paper is twofold. First, the Johansen cointegration framework is applied to analyze the long-run relationship between stock prices and economic activity, using GDP as a proxy. In consideration of a long-run relationship a vector error correction model (VECM) is estimated to analyze the parameters of cointegration. READ MORE