hkr.sePublikationer
Ändra sökning
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Koncerninterna vinstöverföringar - finns det någon strategi?
Högskolan Kristianstad, Institutionen för ekonomi.
Högskolan Kristianstad, Institutionen för ekonomi.
Högskolan Kristianstad, Institutionen för ekonomi.
(Svenska)Självständigt arbete på grundnivå (kandidatexamen)Studentuppsats (Examensarbete)
Abstract [sv]

The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.

To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.

In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group. But this can depend on that the companies in our cases are holdingcompanies. They do not have any production of their own, their task is just to own stocks in other production companies. We also found that the legal structure of the group could be an important factor to make profit transactions between countries easier. In the theory we thought that tax planning could be a motive to do profit transactions to minimize taxes. In one case they wanted to minimize taxes. This depends on the fact that some companies in the group did very well and had to pay corporate taxes, despite the whole group did not do so well.

Our conclusions from these cases are that the corpotations strategy with profit transactions primary is to finance the dividend to the shareholders.

The dissertation is written in Swedish.

Nationell ämneskategori
Juridik
Identifikatorer
URN: urn:nbn:se:hkr:diva-3040Lokalt ID: oai:eprints.bibl.hkr.se.oai2:64OAI: oai:DiVA.org:hkr-3040DiVA, id: diva2:229478
Uppsök
samhälle/juridik
Tillgänglig från: 2004-01-01 Skapad: 2004-01-01 Senast uppdaterad: 2004-09-30

Open Access i DiVA

fulltext(289 kB)653 nedladdningar
Filinformation
Filnamn FULLTEXT01.pdfFilstorlek 289 kBChecksumma SHA-512
786e5dc2a851a36f9e9bb2fea502355a0a162b44077868fa2d6ab075cfd33d9ebaafc8dc5809d7e6eec0a17bf0c225992baed9ba8e1deada433d3660610cac61
Typ fulltextMimetyp application/pdf

Av organisationen
Institutionen för ekonomi
Juridik

Sök vidare utanför DiVA

GoogleGoogle Scholar
Totalt: 653 nedladdningar
Antalet nedladdningar är summan av nedladdningar för alla fulltexter. Det kan inkludera t.ex tidigare versioner som nu inte längre är tillgängliga.

urn-nbn

Altmetricpoäng

urn-nbn
Totalt: 121 träffar
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf