Search for dissertations about: "Financial Instruments"

Showing result 1 - 5 of 43 swedish dissertations containing the words Financial Instruments.

  1. 1. Income Taxation of Derivatives and other Financial Instruments – Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies

    University dissertation from Jönköping International Business School

    Author : Axel Hilling; [2007]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; Financial instruments; Financial accounting; Derivatives;

    Abstract : The aim of this book is to examine the Swedish income tax treatment of derivatives, to ascertain the extent to which this treatment provides tax arbitrage opportunities, and to present possible solution that may prevent existing arbitrage opportunities. This study establishes that there are two types of financial instruments that constitute the greatest challenges regarding tax arbitrage opportunities in the Swedish income tax system: hybrid financial instruments and synthetic instruments. READ MORE

  2. 2. AND ... AND ... AND ... Reiterating Financial Derivation

    University dissertation from Stockholm : School of Business, Stockholm University

    Author : Thomas Bay; Pierre Guillet de Monthoux; Bo Hedberg; Rolland Munro; [1998]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Financial derivation; derivatives; options; futures; risk; finance; economy; gambling; reiteration; deconstruction; deterritorialisation; experimentation; SOCIAL SCIENCES Business and economics Business studies; SAMHÄLLSVETENSKAP Ekonomi Företagsekonomi; Business Administration; företagsekonomi;

    Abstract : This essay is an attempt at examining the general logic of derivation, the organisational geno-practice of financial derivationówhat I have called: reiterative derivation. I will endeavour to reiterate, to repeat otherwise, to displace the derivative distinction which apart from providing the financial markets with ever new business opportunities, makes financial instruments like options and futures the potential turning point, the crisis, the utmost risk, the pure possibility, of any economic reality. READ MORE

  3. 3. Income taxation of derivatives and other financial instruments - economic substance versus legal form A study focusing on Swedish non-financial companies

    University dissertation from Jönköping : Internationella Handelshögskolan

    Author : Axel Hilling; Peter Melz; [2007]
    Keywords : ;

    Abstract : The aim of this book is to examine the Swedish income tax treatment of derivatives, to ascertain the extent to which this treatment provides tax arbitrage opportunities, and to present possible solution that may prevent existing arbitrage opportunities. This study establishes that there are two types of financial instruments that constitute the greatest challenges regarding tax arbitrage opportunities in the Swedish income tax system: hybrid financial instruments and synthetic instruments. READ MORE

  4. 4. On the instruments of governance : a law & economics study of capital instruments in limited liability companies

    University dissertation from Linköping : Linköpings universitet

    Author : Robert Sevenius; [2002]
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; TECHNOLOGY Information technology Computer science; TEKNIKVETENSKAP Informationsteknik Datavetenskap; Economic Information Systems; Ekonomiska informationssystem;

    Abstract : The foundation of this thesis is the connection between corporate finance and corporate governance. Corporate finance has predominantly been analysed by financial economics models and thereby not recognised significant intrinsic features of the capital instrument design. READ MORE

  5. 5. Essays on Financial Technology and SME Finance : A Tale of Two Effects of the Global Financial Crisis: Financing SMEs and Innovative Financing

    University dissertation from Linköping : Linköpings universitet

    Author : Ed Saiedi; Anders Broström; Ali Mohammadi; Felipe Ruiz Lopez; Tom Vanacker; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Corporate Finance; Entrepreneurial Finance; Global Financial Crisis; Financial Innovation; Small and Medium Enterprises; Industrial Economics and Management; Industriell ekonomi och organisation;

    Abstract : The financial crisis of 2008-2009 took place exactly half a century after the publication of the seminal Modigliani and Miller (M&M) theorem, often called the capital structure irrelevance principle. This timing is curious since the crisis has highlighted the significance of deviations from assumptions of this theorem, i.e. READ MORE