Sökning: "Dividends"

Visar resultat 1 - 5 av 23 avhandlingar innehållade ordet Dividends.

1. 1. Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy

   Författare :Richard Löfqvist; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Tax avoidance; Dividends; Asymmetric information; Personal Taxes; Capital Taxes; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Sammanfattning : Essay 1: The first essay contains an approach to calculate the avoidance from the income tax and the consumption tax using National Accountings data. Using Swedish data from 1994, the empirical findings indicate avoidance from both these taxes. Cross-border shopping appears to be small, 656 million SEK or 0. LÄS MER

3. 2. Family Control in Swedish Public Companies : Implications for Firm Performance, Dividends and CEO Cash Compensation

   Författare :Carl Oreland; Martin Holmén; Per Johansson; Steen Thomsen; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Family Control; Firm Performance; Heirs; Dividends; Tax Policy; CEO; Pay-Performance Relationship; Economics; Nationalekonomi;

   Sammanfattning : Essay 1 examines the relationship between family control and firm performance, approximated by Tobin’s Q, in Swedish listed firms. In contrast to previous work on Swedish data, I take into account the effect of the family controlling the CEO-position. LÄS MER

4. 3. Decomposing the Option Pricing Problem : Estimating the Causal Factors: Interest Rates, Dividends, and Risk-Neutral Probabilities

   Författare :Pontus Söderbäck; Jörgen Blomvall; Martin Singull; Stein-Erik Fleten; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : The financial markets have an essential role in society. Further, these markets are constantly evolving. Therefore, models and methods have to be developed and adapted to the new market conditions to be useful for decisions. LÄS MER

5. 4. Skatteplanering och kapitaliseringsfrågor : En skatterättslig studie av olika metoder att ingripa mot internationell skatteplanering med under- respektive överkapitaliserade bolag

   Författare :Leif Gäverth; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Law; anti-avoidance statute; arm s length rule; burden of proof; guarantee; interest deduction; letter of comfort; substance over form; tax avoidance; tax-exempt dividends; tax planning; tax treaties; thin capitalisation; thick capitalisation; RÄTTSVETENSKAP JURIDIK; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Sammanfattning : The purpose of this thesis is to study different methods of challenging international tax planning schemes involving thinly capitalised Swedish subsidiaries of foreign companies and thickly capitalised foreign subsidiaries of Swedish companies. The thesis also examines the civil and tax law consequences of both issuing letters ofcomfort, and fulfilling the obligations they create. LÄS MER

7. 5. Calibration, Optimality and Financial Mathematics

   Författare :Bing Lu; Erik Ekström; Stephane Villeneuve; Uppsala universitet; []
   Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; perpetual put option; calibration of models; piecewise constant volatility; optimal liquidation of an asset; incomplete information; optimal stopping; jump-diffusion model; optimal distribution of dividends; singular stochastic control; implied volatility; exponential Lévy models; short-time asymptotic behavior.;

   Sammanfattning : This thesis consists of a summary and five papers, dealing with financial applications of optimal stopping, optimal control and volatility.In Paper I, we present a method to recover a time-independent piecewise constant volatility from a finite set of perpetual American put option prices. LÄS MER