Bakgrund: 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige. Avskaffandet i Danmark och Storbritannien medförde problem för mindre företag att bli beviljade krediter hos bankerna. Därmed är det intressant att studera hur avskaffandet har påverkat kreditbedömningen av mindre företag i Sverige.Syfte: Syftet med studien är att studera vilka faktorer som har betydelse vid kreditgivning till mindre företag. Fokus ligger på hur tillförlitlig små respektive stora banker anser att en icke reviderad årsredovisning är jämfört med en reviderad årsredovisning eller om andra faktorer anses viktigare. Studien ska därmed underlätta för mindre företag som står inför beslutet att välja revision eller inte.Metod: Studien är genomförd ur en kvalitativ ansats där empirin samlats in genom semi-strukturerade besöksintervjuer. Det insamlade materialet har sedan jämförts och kopplats ihop med sekundärdata i form av vetenskapliga artiklar.Resultat och slutsats: Studien visar att revisionen inte har någon betydelse vid kreditgivning så till vida att redovisningen är upprättad av kompetent personal. Istället är det förtroendet, som skapas genom relationer, som har den betydande rollen vid kreditgivning. Finns inget förtroende till företagaren är risken stor att bankerna väljer att avslå en kreditpropå. Studien visar också att inga skillnader råder mellan större respektive mindre banker. / Background: On November 1, 2010, the audit requirement for small businesses in Sweden was abolished. The abolition in Denmark and the UK caused problems for smaller businesses to get credit granted by banks. We wonder therefore how abolition has affected credit assessment of small businesses in Sweden.Purpose: The purpose of this paper is to study the factors that are important in lending to small businesses. The focus is on how reliable small and large banks believe that a non-audited financial report is compared with an audited financial report or if other factors are considered more important. The essay should help smaller businesses who faced with the decision to choose audit or not.Method: The paper is written from a qualitative approach where the empirical data is collected through semi-structured interviews. The collected materials were then compared, and paired with secondary data in the form of scientific articles.Conclusion: The study shows that the audit has no meaning when granting credits to the extent that accounting are prepared by competent persons. Instead, it's the trust that is created through relationships, which has the significant role in the granting of credit. Is there no confidence to the owner of the company, there is a risk that banks choose to reject a credit. The study also shows that no differences exist between small and large banks.

The Graduate Theses is describing a way of how banking worked in Czech Republic before the year 1989. It discusses changes which has Czech banking undergone ten years afterwards. It describes the period of founding both foreign and domestic financial institutions. The thesis analyses contribution of presence of foreign banks, occurring problems of small domestic banks and hegemony of four half-state owned banks. At the same time it discusses the coupon privatization from the view of occurring effects in banking sector. In connection to this, it does not leave out existence of capital cohesion in between the banks. Thereinafter the graduation paper deals with measuring of concentration with Herfindahl-Hirshman's index, in order to clearly confirm specific, Czech banking environment, with existence of four large banks and lots of small and middle-sized banks. The main goal of thesis was to focus on strategic privatization of four large banks. It analyses given topic from the point of costs which occurred with delay of privatization, and it creates a question about timing of privatization. Every bank is analyzed in this way from the beginning of nineties till the sale to a strategic investor.

In Sweden, savings in funds today is one of the most popular forms of savings. Through both active and passive choices, almost all Swedes are exposed to the fund market, where mutual funds are the most popular type of funds. A clear majority of these funds are actively managed, which means that one or more fund managers actively work with the investments of the funds, with the aim to outperform the market. This method of management has been hotly debated in recent years, when many scientists claim that fund managers generally fail to outperform the market in long term. At the same time, interest in sustainability investments has increased in recent years, which is reflected in the fund market where sustainability funds have become increasingly popular. This essay therefore focuses on these sustainability funds, with focus on comparing large banks with web-based fund companies. The large banks in Sweden have been criticized for the way they are working seen from a customer perspective, but their funds are still very popular. Against this background, the study aims to investigate whether one can find any differences in performance of actively managed sustainability funds between large banks and web-based fund companies. Using four different models to measure risk-adjusted return of security portfolios, the funds have been examined to see if it is possible to find any patterns in terms of performance and the type of company that manages the funds. The survey results show that there is a clear difference in performance between the large banks and the web-based fund companies, whereby the latter succeed much better. Of the four models used, the large banks do not outperform the market under one model, while the web-based companies manage to outperform the market according to three of the models. Thus it can be stated that if you are interested in saving money in actively managed sustainability funds, it is the web-based companies to turn to. As previously mentioned, the large banks funds are very popular, which means that Swedish private investors have much money to gain by allowing web-based companies to manage their money, rather than large banks.

La problématique de la thèse : en quoi les effets de la crise financière et bancaire de 2007-2008 ont influé les comportements de banques et en quoi ces derniers consistent-ils ? Pour ce faire, nous avons montré, d’abord, que le bilan et le compte de résultats sont des outils explicatifs de comportements stratégiques et opérationnels de banques. Vu la responsabilité particulière des banques de grande taille dans cette crise, nous avons exploité les données des 200 premières banques mondiales figurant dans le classement de 2006 (avant crise) et de 2012 (après crise) extraites de la base «The Banker» en utilisant, ensuite, l’analyse factorielle exploratoire pour découvrir les facteurs latents qui influencent leurs comportements dans une logique de statique comparative. Les résultats obtenus montrent que la crise a changé ces comportements. Au plan de comportement stratégique, les banques européennes s’orientent, en 2012, vers le modèle de banque de «détail pur» alors qu’en 2006 elles se répartissaient sur 3 modèles: «détail pur»; «mixtes»; «marché». Pour les banques de l’Amérique du Nord et de l’Asie-Pacifique, déjà spécialisées dans le «détail pur» en 2006, le restent pour 2012. Au plan de comportement opérationnel, les banques européennes passent d’une focalisation sur la rentabilité vers le renforcement de la suffisance de capital. Les banques nord-américaines et de l’Asie–Pacifique, focalisées sur l’activité en 2006, s’orientent sur la rentabilité en 2012. En conclusion, 2 recommandations pour les régulateurs financiers : s’assurer que la tendance vers le modèle de banque de «détail pur» soit de long terme et accorder une attention accrue à la taille du bilan / The thesis problem: how the effects of the financial and banking crisis of 2007-2008 have influenced the behavior of banks and what do they consist of ? To do this, we showed, first, that the balance sheet and income statement are good explanatory tools of strategic and operational behavior of banks. Due to the special responsibility of the large banks in this crisis, we used data of the top 200 global banks listed in the 2006 (pre-crisis) and 2012 (post-crisis) classifications, retrieved from the database "The Banker". We used the exploratory factor analysis to discover the latent factors which influence the banks behaviors, in a comparative static logic. The results show that this crisis has actually changed these behaviors. From the strategic positioning perspective, the trend of the European banks after the crisis is the "retail-funded" banking model. In 2006, the positioning was heterogeneous with a "cocktail" of "retail-funded", "wholesale-funded" and "trading" banks. For the North American and Asia-Pacific banks, which was already specialized in the "retail-funded" in 2006, will remain so for 2012. In terms of operational behavior, European banks pass from a strong focus on profitability, before the crisis, to a reinforcement of capital adequacy, after the crisis. The banks of North America and Asia-Pacific, which were focused on the activity, before the crisis, will give more importance to the profitability after the crisis. In conclusion, two recommendations for the financial regulators : ensure that the trend in matter of strategic positioning of the banks is oriented to the “retail-funded” model and pay special attention to the size of the balance sheet.