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A rational approach to the debt-equity dichotomyMaistry, Cordelia Deidre 24 August 2012 (has links)
No abstract available Copyright / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted
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The Impact of Earnings Management on Medium-Sized Business Groups' DiversificationWang, Chih-te 30 July 2012 (has links)
There is international trend for the enterprises to develop to business groups. There are more and more large-sized or medium-sized business groups in Taiwan. However, the groups¡¦ diversification strategies often result in high risks. Especially the unrelated diversification. The Management has a motivation to do the earnings management when dealing with the non-core business. If the earnings quality is manipulated by the management, it will cause the investors to ignore the risk which diversification strategy will bring.
So far, there is no research about the the impact of earnings management on medium-sized business group. The purpose of this research is to examine whether medium-sized business groups¡¦ management has a motivation to make earnings management.
The results show that¡G
1. There are no direct relationships between related diversification, unrelated diversification and earnings management. It is considered that medium-sized group business probably be family enterprises with centralized shareholding. The management doesn¡¦t have strong intention to make earnings management.
2. Debt/Equity has positive correlation on earnings management. The creditor often has restriction to minimum working capital and highest-level liability ratio of the borrower. The management has a motivation to choose appropriate accounting principle to correspond with the each given financial ratio.
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Transferência de recursos ao exterior e substituição de dívida externa por dívida internaCavalcanti, Carlos Brandão. January 1988 (has links)
Thesis (mestrado)--Universidade de Brasília, 1986. / "12o. Prêmio BNDES de Economia." Summaries in English and Portuguese. Includes bibliographical references (p. 91-93).
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An Empirical Study of Anti-thin Capitalization in TaiwanWu, Gu-ling 13 February 2008 (has links)
A multinational enterprise may adopt a tax avoidance mechanism under the contribution of paid-in capital to its subsidiary in Taiwan is decreased, while increasing its loans to the subsidiary as much as possible. This may result in the minimization of the taxable income of the subsidiary through the increase in interest expense deduction of the subsidiary. Under such an arrangement, non-deductible dividend payments are replaced with deductible interest payments.
Anti-thin capitalization that was originated from the arm's length principle is adopted from Article 9(1) of the OECD Model Tax Convention. Many countries set a fixed debt-equity ratio as a safe harbor to anti-tax avoidance. In this paper, we use factor analysis to find the optimal debt-equity ratio under the optimal capital structure model. The purpose of this study is to find an optimal debt-equity ratio and propose suggestions in order to revise the law and advance tax system.
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Financial innovation and privatization of state owned enterprises in Chile, 1985-1989Milman, Claudio Daniel, January 1992 (has links)
Thesis (Ph. D.)--Ohio State University, 1992. / Includes bibliographical references (leaves 154-177).
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Debt-Equity-Swap – Anwendung im Insolvenzplanverfahren – Rechtliche und praktische Probleme sowie Bewältigung von HürdenObendorf, Martin 21 July 2021 (has links)
Die Arbeit behandelt den Debt-Equity-Swap im Insolvenzplanverfahren. Sie geht dabei besonders auf die rechtlichen und praktischen Hürden des Debt-Equity-Swaps im Insolvenzplanverfahren ein und deren mögliche Bewältigung. Aufgrund der mutmaßlichen geringen Praxisrelevanz wird die Motivation der am Insolvenzplan Beteiligten besprochen. Hierfür beschäftigt sich ein der Teil der Arbeit mit einer Umfrage unter Berater*innen und Insolenzverwalter*innen. Die Arbeit schließt mit Vorschlägen zur Bewältigung von Hürden und einer abschließenden Betrachtung.
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Swapping debt for nature emergence of a new global structure? /Hawkins, Ann Patrick, January 1990 (has links)
Thesis (Ph. D.)--Cornell University, 1990. / Vita. Includes bibliographical references (leaves 185-196).
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Kapitalcirkus : Vad påverkar svenska börsnoterade företags val av kapitalstruktur?Östhem, Frida, Fredell, Emelie January 2009 (has links)
No description available.
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Kapitalcirkus : Vad påverkar svenska börsnoterade företags val av kapitalstruktur?Östhem, Frida, Fredell, Emelie January 2009 (has links)
No description available.
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B-Values : Risk Calculation for Axfood and Volvo Bottom up beta approach vs. CAPM betaLjungström, Divesh January 2007 (has links)
The aim of this thesis is to study the risk for two Swedish companies, Axfood and Volvo. To test the required return on equity, a bottom-up beta approach and a CAPM regression beta are used. This thesis concludes that the bottom-up beta gives a truer reflection and a more updated beta value than a CAPM regression beta on the firm’s current business mix, the CAPM beta takes only the past stock prices into consideration. The empirical results for Volvo conclude that the levered bottom-up beta is 1.09 and the CAPM β is 0.52 for Volvo. The empirical results for Axfood which is categorized as consumer goods sector implies that the levered bottom-up beta is 0.87 while the CAPM regression beta is 0.29.
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