Essays about: "dividends"

Showing result 6 - 10 of 152 essays containing the word dividends.

  1. 6. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Madara Olmane; [2023]
    Keywords : tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

    Abstract : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. READ MORE

  3. 7. The Impact of the Recession on Swedish Real Estate Companies : A Study of Financial Strategy and Risk Management of Companies with Different Credit Ratings

    University essay from KTH/Fastighetsföretagande och finansiella system

    Author : Greta Aronsson; Elsa Johannessen; [2023]
    Keywords : Credit Rating; Financial Strategy; Risk Management; Capital Structure; Capital Market Financing; Bank Financing; Real Estate Market; Kreditbetyg; Finansiell strategi; Riskhantering; Kapitalstruktur; Kapitalmarknadsfinansiering; Bankfinansiering; Fastighetsmarknaden;

    Abstract : The world's economies are in a turbulent phase where rising inflation has hit the global and Swedish economy hard. The Central Bank of Sweden has raised the policy rate expansively in recent months, with the intention of curbing inflation. READ MORE

  4. 8. What affects what and what affects that? : A quantitative study on risk and uncertainty’s influence on change in strategic decision making and the moderating role of corporate governance mechanisms.

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Lucas Farbotko; Jonatan Ödéen; [2023]
    Keywords : Risk; uncertainty; strategic decisions; corporate governance; corporate governance mechanisms; moderating effects;

    Abstract : Background: Risk and uncertainty as a concept resides in unknown results and uncertainties with the ability of affecting firms. With its ability to affect, comes the necessity for firms to adapt in its corporate strategic decision making. Corporate governance in its broad terms has been shown to impact strategic decision making. READ MORE

  5. 9. Net-zero transition for companies– hindering and supporting factors : The influence of SBTi, sustainability reporting, and ratings

    University essay from Högskolan Dalarna/Institutionen för kultur och samhälle

    Author : Johanna Flood; [2023]
    Keywords : Net-zero; transition; SBTi; sustainability reporting; sustainability ratings; CDP;

    Abstract : The emissions of greenhouse gases need to be cut by 45% between 2010 and 2030 and reach net-zero by around 2050 (IPCC, 2018) to limit global temperature-rise to 1,5 degrees C. More companies are committing to net-zero emissions, but the overall emissions of greenhouse gases in the world are still going up, and previous research shows that there is an implementation gap and lack of plans in companies. READ MORE

  6. 10. Navigating through Economic storms - A comparative analysis of stock market responses to recent European recessions

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Agnes Jahn; Amanda Rashid; [2023]
    Keywords : Business cycles; Stock market; Price Dividend Ratio; Recession Variance Ratio; Swedish Stock market;

    Abstract : The study investigates the interplay between stock market behaviour and recessions in the Northern and Western European area, focusing on data from three different recessions in five countries since 1986. First, unadjusted stock prices show some predictive power in anticipating financial crises, while time-aggregated stock prices do not. READ MORE