sh.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • 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
Påverkande faktorer för skuldsättningsgraden inom Large Cap företag: En jämförande studie av kapitalstrukturen innan och efter sänkt bolagsskatt
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Since the beginning, it was Modigliani and Miller ́s theorem which initiated the capital structure aspect to finance. Capital structure explains in its essence the relationship between equity and leverage within a company. It also illustrates how the company has financed their business historically. Year 2013 Sweden imposed a reduction on its corporation tax from 26,3 percent to 22 percent. This study's purpose is to capture the impacts on listed firms on Stockholmsbörsen Large cap list and try to distinguish similarities and differences from the two time periods with well-established capital structure variables. Before and after the reduction in the corporate taxation. The conclusion is that firms are less likely to use leverage to finance their growth after the reduction in the corporation tax and are more prone to finance their growth with retained earnings preferably. However statistically no significant explanation can be done by the well-known capital structure variables.

Place, publisher, year, edition, pages
2018. , p. 40
Keywords [sv]
Kapitalstruktur, Large Cap, skuldsättningsgrad, lönsamhet, tillväxt, storlek, tillgångsstruktur, skattesköld, bolagsskatt, Pecking order teori, Trade-off teori
National Category
Economics and Business Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-35491OAI: oai:DiVA.org:sh-35491DiVA, id: diva2:1214589
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2018-06-07 Created: 2018-06-07 Last updated: 2018-06-07Bibliographically approved

Open Access in DiVA

fulltext(3687 kB)5 downloads
File information
File name FULLTEXT01.pdfFile size 3687 kBChecksum SHA-512
ea8dc364e4a348c05f8f0a655ac3e28c51dcb863d111179900850c85a845f60e68fa8f356c939770ef9d998db9728f0f536c5e77e05d6a1b3baf60cfebcd9555
Type fulltextMimetype application/pdf

By organisation
School of Social Sciences
Economics and BusinessBusiness Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 5 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 20 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • 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