Sökning: "tax allocation reserve"

Hittade 3 avhandlingar innehållade orden tax allocation reserve.

  1. 1. Svenska småföretags användning av reserveringar för resultatutjämning och intern finansiering

    Författare :Håkan A. Andersson; Lars G. Hassel; Kerstin Nilsson; Lars Lindbergh; Lars Fallan; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allowance rules; tax credits; sole proprietorships; income smoothing; internal financing; tax allocation reserve; cross-sectional studies; financial and non-financial variables; logistic regression model.; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

    Sammanfattning : Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. LÄS MER

  3. 2. Essays of Financial Performance and Capital Structure

    Författare :Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

    Sammanfattning : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. LÄS MER

  4. 3. Urban Housing Markets in China

    Författare :Yongzhou Hou; Björn Hårsman; Hans Lind; Viggo Nordvik; KTH; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; housing; urban China; Economics; Nationalekonomi;

    Sammanfattning : This thesis focuses on problems of prices and risks in the housing markets of urban China. What drives the dynamics of housing prices across regions is not only of great interest for academic researchers but also of first importance for policy makers. LÄS MER