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Showing result 1 - 5 of 7 essays matching the above criteria.

  1. 1. Evidence from an Investment Experiment on the Disposition Effect : Does experience always work to your advantage?

    University essay from

    Author : Aron Frieman; Etiosa Richmore; [2020]
    Keywords : Disposition Effect; Behavioral Finance;

    Abstract : Abstract Background: ​The disposition effect is a well-documented effect in behavioral finance, first brought to light in 1985 by Shefrin and Statman. The effect is caused by investors valuating unrealized gains and losses differently which can be connected to concepts like the prospect theory, Tverksy and Kahneman (1979), and loss aversion Kahneman et al. READ MORE

  3. 2. Exit Taxation in the European Union, Is there really a problem?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Vladislav Dabija; [2015]
    Keywords : Exit taxation; Fundamental freedoms; Treaty override; Double taxation; Law and Political Science;

    Abstract : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. READ MORE

  4. 3. Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Thina Bambeni; [2015]
    Keywords : South Africa; South African exit tax; treaty override; Tradehold Ltd; Shuttleworth v South African Reserve Bank; Law and Political Science;

    Abstract : South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents. As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. READ MORE

  5. 4. The use of fair value and its potential effects on dividends

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Johan Rybäck; Henrik Alwén; [2013]
    Keywords : Divided policy; earnings; fair value; gross profit; IFRS.; Business and Economics;

    Abstract : Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. READ MORE

  6. 5. The value relevance of comprehensive income

    University essay from Företagsekonomiska institutionen

    Author : Elena Ringström; Jörgen Ekström; [2012]
    Keywords : Value relevance; Comprehensive income; Components of other comprehensive income; Revised IAS 1; Fair value;

    Abstract : In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. READ MORE