Search for dissertations about: "income smoothing"
Showing result 1 - 5 of 10 swedish dissertations containing the words income smoothing.
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1. Group Accounting Across Borders
Abstract : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. READ MORE
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2. Family matters : Essays in Applied Microeconomics
Abstract : This thesis consists of four self-contained papers in applied microeconomics with family as a common theme. The first paper documents how the financial portfolios of parents change in response to the birth of a child. READ MORE
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3. Essays on Poverty, Risk and Consumption Dynamics in Ethiopia
Abstract : Paper 1. This paper analysed the state of poverty and income distribution in rural and urban Ethiopia during 1994-2000. Poverty declined from 1994 to 1997, and then increased to 2000. READ MORE
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4. Aspects of Macroeconomic Saving
Abstract : This thesis deals with various aspects of macroeconomic saving. It consists of an introduction and four self-contained papers. Paper I, "From closed to open door policy: An empirical study of China's international capital mobility, 1958-98," is an empirical application of the open economy permanent income hypothesis (PIH). READ MORE
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5. Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy
Abstract : 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. READ MORE