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Purpose: The purpose of this study is to investigate how listed non-financial companies in the German and French markets adjust their leverage after corporate income tax increases. Methodology: We performed a panel data regression analysis with a difference-in-differences approach based on Heider & Ljungqvist (2015) and Schandlbauer (2016). We used the firm size, market-to-book and tangibil
Title: The discount rate used in the impairment testing of goodwill – A comparison of market-based assessments Seminar date: 2014-05-23 Course: FEKN90, Business Administration: Master Thesis in Corporate Finance, 30 HP Authors: Victor Håkansson and Anton Persson Advisor: Erling Green Key words: Goodwill, impairment testing, discount rate, market-based assessments and IAS 36. Purpose: The pur
Syfte: Undersöka hur stor andel av de aktierekommendationer som utfärdas för svenska aktiebolag som visar sig vara goda råd, ett år efter publiceringsdatum. Vidare analyseras ifall det råder någon specifik skillnad mellan köp- och säljrekommendationer. Metod: Kvantitativ studie med deduktiv ansats. Insamlade aktierekommendationer analyseras för att beräkna en eventuell abnormal avkastning. ResultPurpose: Examining the proportion of the stock recommendations issued for Swedish limited liability company that turns out to be good advice , a year after the publication date. It also analyzes whether there is any specific difference between buy and sell recommendations. Methodology: Quantitative study with a deductive approach. Collected stock recommendations are analyzed and calculated to exa
The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have con
Studiens syfte är att undersöka hur andelen kvinnor i styrelser och styrelsestorlek påverkar riskprofilen för bolag listade på Stockholmsbörsen. Vidare syftar studien till att undersöka sambandet mellan företags risktagande och andelen kvinnor i styrelsen när representationen når den kritiska massan. Studien följer en kvantitativ metod och deduktiv ansats. Sekundärdata från 236 bolag noterade på The purpose of this paper is to investigate how the percentage of women on board and the board size affects the risk-taking for companies listed on Stockholm stock exchange. Moreover, the study aims to investigate if women on board influences a company’s risk-taking when they reach the critical mass. The study follows a quantitative method and deductive approach. Secondary data from 236 companies
For Jane Pinyapat her studies opened the door to programming and equipped her with skills she considers invaluable. Read Jane’s story for her favorite programming tools, passion for Pink Programming, and top advice for LUSEM students aiming for a career in data analytics and engineering.
This study aims to find out the factors that could affect a firm’s RP transactions considering different social situation, extent of economic development and other culture factors. We examine related party transactions of the listed companies in China which stands for the emerging markets and in the U.S. which stands for the developed markets. We expect the conclusion that factors such as firm siz
EEH029F Transformations towards sustainability: Responsible consumption and production 7.5 credits, Third Cycle/Forskarutbildningsnivå Details of approval The syllabus was approved by The Board of the Department of Economic History on 2019-06-26 to be valid from 2019-08-01 General information The course EEH029F is a course at the Economic History Department, at the third cycle level. The language
https://www.sustainability.lu.se/sites/sustainability.lu.se/files/syllabus_responsible_consumption_and_production.pdf - 2026-07-10
This paper empirically examines the relationship between firm value and the usage of currency derivatives for 85 non-financial Swedish firms listed on Stockholm Stock Exchange. The sample includes firms operating in a wide range of industries and with different sizes. The time period for the data is from 2005 to 2010. There is no proof of an existing relationship between currency derivative usage
Reaching out to the world through online courses Since they were introduced some ten years ago, Massive Open Online Courses (MOOCs) have brought disruption to the way higher learning and practitioner training is performed. Building on the solid online training experience at the IIIEE, Charlotte Leire and her colleagues have created a MOOC program that has become an educational success, opening up
https://www.iiiee.lu.se/communication/impact-stories/growing-massive-global-audiences - 2026-07-09
Professor Follow my GeologyLife on Instagram: @thatscandinaviangeologist I am a geologist with great interest in past global environmental changes and the sedimentary rock record. My research revolves around stratigraphy, sedimentary geology and geochemistry and palaeoecology. I teach in areas ranging from the microscopical world of rocks and fossils to deep time stratigraphy and the evolution of
https://www.geologi.lu.se/mikael-calner - 2026-07-09
Purpose: Has the trust changed for the Swedish financial reports based on IFRS standards with the enforcement work done by FI and OMX, and if so, why? This thesis has found evidence suggesting that trust towards the financial statements has changed, unfortunately to the worse. Although there is a perception today among preparers (the companies) and attesters (the auditors) that the work contribute
Special welcome issue 2020.pdf NEWSLETTER GRADUATE SCHOOL GRADUATE SCHOOL, FACULTY OF SOCIAL SCIENCES, LUND UNIVERSITY Special application issue 2020 All student newsaletters are available online: tinyurl.com/GSstudentnews (very handy, as they have clickable links) https://tinyurl.com/GSstudentnews https://tinyurl.com/GSstudentnews Letter from the Director of Studies 1 Thinking about coming to Lun
https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/special_welcome_issue_2020_final.pdf - 2026-07-10
Purpose: The purpose of this thesis is to describe sustainability reporting practices in Brazilian corporations listed on B3. Methodology: The investigation for thesis was based on a content analysis. Sustainability information was defined according to the GRI standards provided by the Global Reporting Initiative and measured through the number of pages, words, tables, figures and diagrams. Theore
Using Tobin’s Q as an approximation of firm value, this paper aims to examine the effect of foreign exchange rate derivatives on firm value. Risk management is viewed by many as one of the most vital aspects of corporate- and business strategy. On the topic of risk, foreign exchange rate exposure is a distinctive form of risk confronted by numerous internationally operating firms. The mitigation o
- Om organisering och ledning inom kultur och kreativa företag I denna poddserie kan du lära dig mer om managementfrågor inom de kulturella och kreativa områdena. I en rad samtal med yrkesverksamma och studenter diskuteras aktuella frågor och utmaningar för verksamma inom kulturorganisationer och kreativa företag, och hur man arbetar med dessa. I poddserien diskuteras samtida utmaningar vad gäller
https://www.ses.lu.se/crocus/podcast - 2026-07-09
Geometrid moths represent one of the largest radiations of Lepidoptera. Phylogenetic analyses based on morphological and molecular data supports the monophyly of this group of moths. However, the subfamilial and tribal compositions of major groups are still unresolved, leading to unstable classifications. In this thesis, I investigate the phylogenetic relationships of higher geometrid taxa with th
Abstract Title: Does hedging of macroeconomic risk affect corporate credit ratings? - An empirical investigation on the role of hedging of macroeconomic risk by the use of derivatives in determining corporate credit ratings. Seminar date: June 7th 2010. Course: BUSM36 Degree Project in Corporate and Financial Management, 15 ECTS-credits. Authors: David Möller, Daniel Terike. Advisor: Lars Oxelheim
Denna uppsats berör revisorns skadeståndsansvar enligt 29 kap. aktiebolagslagen (2005:551), ABL. En revisor som när han eller hon fullgör sitt uppdrag uppsåtligen eller av oaktsamhet skadar bolaget ska ersätta skadan. Detsamma gäller om skadan drabbar en aktieägare eller någon annan genom en överträdelse av ABL, tillämplig lag om årsredovisning eller bolagsordningen. Uppsatsen fokuserar huvudsakliThis essay is about the auditor’s liability for damages according to the Swedish Companies Act (2005:551). If an auditor, due to intent or negligence, causes damages to the company during his or her mission as an auditor, he or she shall indemnify the company. The same is true if the auditor causes damages to a shareholder or someone else due to a violation of the Companies Act, the applicable law
LUMID NEWSLETTER Spring 2015.indd In this issue 1) Editorial 2) DPS series roundup 3) Letter from the fi eld 4) New LUMID website 5) Career development day 6) Graduation day Dear LUMID students, alumni and friends, My fi rst semester as Director of Studies is nearly com- plete and I can only emphasize my gratitude for having the privilege to undertake such interesting and challeng- ing work in thi
https://www.keg.lu.se/en/sites/keg.lu.se.en/files/lumid_newsletter_spring_2015.pdf - 2026-07-10
