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Mindre företags val av K-regelverk: En kvantitativ studie om mindre företags val av K-regelverk i fastighetsbranschen samt forsknings- och utvecklingsbranschen
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2019 (Swedish)Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Background: The study examines how many small companies choose the more detailed K3 regulation versus the less detailed K2 regulation in two lines of business. Furthermore, the study also looks into three variables to see if they can explain the small companies’ choice of regulation. The variables are debt ratio, share of intangible assets and share of building and land assets. One reason of choosing the K2-regulation is that it is simpler and less expensive. A reason to choose the K3 regulation is that it is the “higher standard” preferred to be read by investors which can lead to more financing. Companies that create intangible assets also benefit from the K3 regulation.

Purpose: The purpose of the essay is to examine and to explain which factors affect the choice between the K2 and K3 regulation of companies in the research and development industry and the real estate industry.

Methodology: The method chosen for the study is quantitative. Information from 654 annual reports has been used firstly in a univariate analysis and then in a correlation test. Lastly a logistic regression was used to determine if and how the variables affect the choice between K2 and K3.

Conclusions: The logistic regression proved a positive correlation between the variable share of intangible assets and choosing K3. The logistic regression did not prove a correlation between the variables debt ratio and share of building and land and choice of K- regulation. The results had a connection to the institutional theory.

 

 

Place, publisher, year, edition, pages
2019. , p. 72
Keywords [en]
K-regulation, K3, K2, accounting choice, corporate debt ratio/leverage, proportion of intangible assets and proportion of building and land
Keywords [sv]
K-regelverk, K3, K2, redovisningsval, skuldsättningsgrad, andel immateriella anläggningstillgångar och andel byggnads- och marktillgångar
National Category
Social Sciences Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-40439OAI: oai:DiVA.org:sh-40439DiVA, id: diva2:1417718
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2020-03-30 Created: 2020-03-30 Last updated: 2020-03-30Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf