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Syfte: Syftet med uppsatsen är att undersöka och analysera om det finns något samband mellan företags lönsamhet och dess kapitalstruktur, storlek eller branschtillhörigheten. Detta innebär att en empirisk studie kommer att ske på soliditet, omsättning samt branschtillhörigheten för att se hur och om det finns något samband mellan lönsamheten och dessa tre faktorer. Vidare är syftet även att undersöka om det kan finnas något samband mellan företags lönsamhet och företags standardavvikelse på räntabilitet. Metod: Undersökningen är en empirisk studie med en deduktiv kvantitativ och kvalitativ ansats. Empirin undersöks med olika statistiska metoder såsom regressionsanalys och korrelationsberäkning. Teori: Uppsatsen har utgått från teorier gällande kapitalstruktur och lönsamhet. Nyckeltalen som används från dessa teorier är soliditet respektive räntabilitet på eget kapital. Empiri: Data från de 20 största börsnoterade företagen på Stockholmsbörsen har samlats in från företagens årsredovisningar 2003-2007. Den data som tagits fram är data på företagens lönsamhet (räntabilitet på eget kapital), kapitalstruktur (soliditet), storlek (omsättning), samt lönsamhet för företag utöver de 20 valda företagens, detta för att användas i analysen av branschtillhörigheten. Resultat: Resultatet av undersökningen visar att det inte finns något signifikant samband mellan vare sig företags kapitalstruktur och lönsamheten, företagsstorlek och lönsamheten, branschtillhörigheten för ett företag och lönsamheten eller standardavvikelse på räntabilitet och lönsamhet. / Purpose: The purpose of the essay is to analyze the potential correlation between corporate profitability and corporate capital structure, corporate size, and corporate line of business. An empirical study will be done on solidity, turnover and on the line of business to determine if a correlation exists between profitability and these factors. The purpose is also to examine if there is a correlation between the corporate profitabilty and standard deviation of the corporations return on equity. Method: The survey is an empirical study employing a deductive quantitative and qualitative approach. The empirics are examined with statistical methods such as regression analysis and calculation of correlation. Theory: The essay uses theories about capital structure and profitability. The key numbers that have been used from these theories are solidity and return on equity. Empirics: Data from the 20 largest public corporations on the Stockholm stock market collected from their respective annual 2003-2007 reports. This includes data about corporate profitability (return on equity), capital structure (solidity), size (turnover), and the profitability of corporations beyond the 20 chosen ones, this to be used in the analyze of corporations within the specific line of business. Result: This survey shows that there is no significant correlation between corporate capital structure and the profitability, corporate size and the profitability, line of business of a corporation and the profitability or standard deviation of the corporations return on equity and the profitability.

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Bakgrund: En ny reglering har införts den 1 januari 2018, vilket är IFRS 9 finansiella instrument som ersätter IAS 39. Värdering och redovisning förändras från en objektiv till en subjektiv bedömning av kreditförluster. Syfte: Syftet med studien är att undersöka vilken effekt IFRS 9 har på svenska banker efter införandet. Studien undersöker även om effekten varierar beroende av bankers storlek. Metod: För att uppnå studiens syfte har en kvantitativ studie med deduktiv ansats tillämpats. Sekundärdata har inhämtats ur bankernas årsredovisningar för 2018 från respektive hemsida. Banker som ingår i studien är 43 svenska banker som står under Finansinspektionens tillsyn. Studiens tre hypoteser testades med hjälp av ttest, där parvis observation gjordes mellan åren 2017 och 2018. Resultat och slutsats: Resultatet visade en signifikant förändring av totala kapitalrelationen och kärnprimärkapitalrelationen i de större bankerna, vilka nyckeltalen var lägre efter införandet av IFRS 9. Egna kapitalet, kreditförlusterna och soliditeten kunde inte visa någon signifikant förändring. Slutsats av studiens resultat är att införandet av IFRS 9 haft en marginell effekt på svenska banker. / Background: The new regulation IFRS 9 has replaced IAS 39. The new regulation is subjective, forward-looking, compared with the old, objective model. Purpose: The purpose of our study was to investigate the effect IFRS 9 has on Swedish banks after the transition. Another aim is to study the effect of IFRS 9 on different bank sizes. Method: To achieve the purpose of the study, a quantitative method has been applied. Data has been obtained from annual reports for the year of 2018. The data consist of shareholders equity, balance sheet total and reported loan losses. Hypothesis testing has been done by using t-test Result and conclusion: The results can support a week significant positive effect on Tier 1 capital and capital adequacy ratio from large banks. No results could be found for Shareholders equity, Credit loss or Solidity.

<p><em>Background:</em> The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders’ impression of the group’s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.</p><p><em>Purpose:</em> The purpose of this essay is to explain the appearance of the possible relationship between a group’s impairment loss for goodwill and their equity/asset ratio, during financial straits. Watts and Zimmerman’s debt/equity hypothesis serve as the starting point for our study. This hypothesis expresses, ceteris paribus, that the larger debt/equity ratio, the more likely it is to select accounting procedures that shift reported earnings from future periods to the current period. According to the hypothesis there should be a positive relationship between a group’s equity/asset ratio and their percentage share of goodwill impairment loss. A high equity/asset ratio would motivate a higher impairment loss for goodwill, as a lower equity/asset ratio would induce a lower impairment loss.</p><p><em>Method:</em> We decided to investigate all groups with the parent company listed on Nasdaq OMX Stockholm within the sectors financials and industrials. In financials, banks were excluded. The data was collected from annual reports of 2008 and was analyzed with the statistical analyzing methods correlation and regression.</p><p><em>Result/conclusion:</em> For those industrial groups which have had impairment loss for goodwill, the result is in accordance with Watts and Zimmerman’s hypothesis. A strong positive linear relationship could be found for those groups, but not for the sector as a whole. The equity/asset ratio therefore seems to not affect the decision of whether to lose impairment or not, but when the decision is made, the ratio of equity/asset seems to affect the size of the impairment loss. Within the financial sector, no relationship could be found – neither for the groups which have had impairment loss nor the sector as a whole.</p>

<p><strong>Purpose</strong>: Examine if there is a connection between the athletic performance and the financial status in football clubs.</p><p><strong>Theoretical perspectives</strong>: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies.</p><p><strong>Empirical foundation</strong>: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009’s league table place is also included since tests have been done with one year’s displacement between the financial status and the league table.</p><p><strong>Conclusion</strong>:</p><ul><li>There is no correlation between solidity and the place in the league table in Allsvenska football clubs.</li><li>There is no correlation between net profit and the place in the league table in Allsvenska football clubs.</li><li>There is no correlation between equity and the place in the league table in Allsvenska football clubs.</li></ul>

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders’ impression of the group’s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained. Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group’s impairment loss for goodwill and their equity/asset ratio, during financial straits. Watts and Zimmerman’s debt/equity hypothesis serve as the starting point for our study. This hypothesis expresses, ceteris paribus, that the larger debt/equity ratio, the more likely it is to select accounting procedures that shift reported earnings from future periods to the current period. According to the hypothesis there should be a positive relationship between a group’s equity/asset ratio and their percentage share of goodwill impairment loss. A high equity/asset ratio would motivate a higher impairment loss for goodwill, as a lower equity/asset ratio would induce a lower impairment loss. Method: We decided to investigate all groups with the parent company listed on Nasdaq OMX Stockholm within the sectors financials and industrials. In financials, banks were excluded. The data was collected from annual reports of 2008 and was analyzed with the statistical analyzing methods correlation and regression. Result/conclusion: For those industrial groups which have had impairment loss for goodwill, the result is in accordance with Watts and Zimmerman’s hypothesis. A strong positive linear relationship could be found for those groups, but not for the sector as a whole. The equity/asset ratio therefore seems to not affect the decision of whether to lose impairment or not, but when the decision is made, the ratio of equity/asset seems to affect the size of the impairment loss. Within the financial sector, no relationship could be found – neither for the groups which have had impairment loss nor the sector as a whole.