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Bokslutsdispositioner: Påverkar en bolagsskattesatssänkning noterade bolags användande av bokslutsdispositioner?
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Tax allocation reserves : Did the corporate tax reduction affect listed companies’ usage of tax allocation reserves? (English)
Abstract [sv]

Syfte: Syftet med studien är att se hur sänkningen av bolagsskatten har påverkat noterade bolag på Stockholmsbörsen användning av bokslutsdispositioner.

Metod: Studien har en kvantitativ metod med deduktiv ansats. Syftet med studien uppnås genom det insamlade datamaterialet, från Retriever Business i form av difference-in-difference regressionen.

Resultat och slutsats: Studien visar att bolagsskattesänkningen inte har påverkat bolagen att minska användandet av bokslutsdispositioner. Istället har bolagen ökat användandet av bokslutsdispositioner.

Abstract [en]

Purpose: The purpose of the study is to see how the reduction of corporate tax has affected the usage of tax allocation reserves by listed companies on the Stockholm Stock Exchange.

Method: In the study, a quantitative method with a deductive approach has been used. The purpose of the study is achieved through the collected data from Retriever Business, in the form of the difference-in-difference regression.

Result and conclusion: The study shows that a corporate tax reduction has not caused companies to reduce their usage of tax allocation reserves. Instead, companies have increased their usage of tax allocation reserves.

Place, publisher, year, edition, pages
2019.
Keywords [en]
Tax allocation reserves, appropriations, corporation tax, untaxed reserves, large cap, mid cap, small cap
Keywords [sv]
Bokslutsdispositioner, bolagsskatt, obeskattade reserver, large cap, mid cap, small cap, överavskrivningar, periodiseringsfond
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-30764OAI: oai:DiVA.org:du-30764DiVA, id: diva2:1354753
Available from: 2019-09-26 Created: 2019-09-26

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