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Found 3 essays matching the above criteria.

  1. 1. Special Examination - For Better or for Worse? A study on the minority shareholder protection measure special examination on Swedish companies.

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Jenny Berglund; Josefine Holmgren; [2017]
    Keywords : Special examination; Corporate governance; Minority shareholder protection; Intangible assets; The agency problem;

    Abstract : We study firms subject to the minority shareholder protection measure special examination in Sweden. First, we investigate common firm-level characteristics for companies subject to this action. Second, we investigate the financial outcomes of completing special examination. READ MORE

  3. 2. Dividend decision in closely held companies - An event study of the Swedish 3:12 chapter tax code changes on Jan 1, 2006

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Mikael Lau; Pontus Norell; [2012]
    Keywords : 3:12 rules; Closely held companies; Dividends; Dividend decision; Swedish tax policy change;

    Abstract : In Sweden, owners of closely held companies are subject to a special set of tax rules regarding dividends and capital gains. The 3:12 rules that regulate the taxation of owners of closely held companies were implemented in 1991 alongside a dual tax system with different tax rates for investment income and labour income. READ MORE

  4. 3. Why are both share repurchases and special dividends in use in the Swedish market: - An empirical study of the announcement effects

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

    Author : Niklas Hallenberg; Carl Sandström; [2006]
    Keywords : share repurchases; buybacks; special dividends; extraordinary dividends; event study; logistic regression;

    Abstract : Share repurchases were made legal in Sweden in March 2000. Since then, Swedish companies have been able to choose between share repurchases and special dividends for non-recurring distributions of excess capital. The purpose of this thesis is to determine why both methods are still in use. READ MORE