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
Korsstygn, en studie om kapitalmönster: En jämförande fallstudie mellan produkt- och tjänstebranschernas kapitalstruktur
Södertörn University College, School of Business Studies.
Södertörn University College, School of Business Studies.
2008 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Cross-stitches, a studie in capital patterns : A case study comparing the product- and service business. (English)
Abstract [sv]

Syfte Syftet med uppsatsen är att ta undersöka huruvida det finns någon skillnad mellan skuldsättningsgraden inom produkt- och tjänstebranschen. Ett delsyfte till uppsatsen är att undersöka hur räntekostnaden ser ut och huruvida det finns signifikanta samband mellan de olika branschernas gällande ovanstående faktorer.

Metod Undersökningen är en fallstudie med en abduktiv kvantitativ ansats. Empirin består av sekundärdata i form av årsredovisningar.

Teori Teorin har utgått ifrån genrens klassiker i form av Modigliani & Millers två teorem, Pecking order teorin samt Trade-off teorin.  Även Hallgrens modell om risk har tillämpats.

Empiri Data är insamlad från sex byggföretag samt från sex revisionsföretag. Skuldsättningsgrad, räntekostnader samt omsättning är granskad dels inom branschen och dels jämförande mellan branscherna. Empirin är testad genom signifikansanalyser.

Resultat

  • Det finns inga signifikanta samband mellan bygg- och revisionsbranschens skuldsättning
  • Det finns inga signifikanta samband mellan bygg- och revisionsbranschens räntekostnad
  • Det finns inga signifikanta samband i byggbranschens skuldsättning
  • Det finns inga signifikanta samband i revisionsbranschens skuldsättning
Abstract [en]

Purpose The purpose of the assay is to inquire contingent difference between the debt ratio in the businesses of product and service. Another part of the purpose is to inquire what the interest cost looks like and if there are any significant relationships between the different businesses regarding above factors.

Method The enquire is a case study with an abductive qualitative approach. The empiric consists of secondary data origin from annual reports. 

Theory The theory of the assay emanates from the classics of the genre with the theorems of Modigliani & Millers, the pecking order theory and the trade-off theory. Another theory that as been used is Hallgrens model concerning risk.

Empirics Data is collected from six building companies and from six revision companies. Debt ratio, interest cost and turnover are all parameters that are reviewed, partly in its own business, partly compared between the businesses. The empirics are tested through significant analysis.

Result

  • There is no significant correlation concerning the debt ratio of the business of building and revision.
  • There is no significant correlation concerning the interest costs of the business of building and revision
  • There is no significant correlation concerning the debt ratio of the business of building.
  • There is no significant correlation concerning the debt ratio of the business of revision
Place, publisher, year, edition, pages
2008. , 63 p.
Keyword [en]
Capital structure, debt ratio, debt cost, turnover
Keyword [sv]
Kapitalstruktur, skuldsättningsgrad, räntekostnad, omsättning
National Category
Economics and Business Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-2220OAI: oai:DiVA.org:sh-2220DiVA: diva2:208294
Presentation
, Moas Båge, Huddinge (Swedish)
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2009-03-20 Created: 2009-03-17 Last updated: 2009-03-20Bibliographically approved

Open Access in DiVA

fulltext(6655 kB)231 downloads
File information
File name FULLTEXT01.pdfFile size 6655 kBChecksum SHA-512
b9bad3d09fb9b763d5d8e11f0aa5ac3f89d9fb99717965b0ed2e2c8e99a827f5217d920986cc500e1edddf1858dbc68390155229e0a261a8cae33f174f4bd3bd
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Ivarsson, EmiliaIhlström, Lotten
By organisation
School of Business Studies
Economics and BusinessBusiness Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 232 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

Total: 253 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