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Obeskattade reserver: Vilka företagsspecifika variabler påverkar användandet avobeskattade reserver i små företag?
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
: Untaxed reserves – Which company-specific variables affect the useof untaxed reserves in small Swedish companies? (English)
Abstract [sv]

Examensarbetets titel: Obeskattade reserver - Vilka företagsspecifika variablerpåverkar användandet av obeskattade reserver i små företag? Presentationsdatum: 2018-05-29 Ämne, kurs: FÖ2023, Examensarbete för kandidatexamen i företagsekonomiFörfattare: Lina Eriksson, Riina MyrsellHandledare: Åsa GrekExaminator: Christoffer RydlandSyfte: Syftet med uppsatsen är att förklara vilka företagsspecifika variabler sompåverkar användandet av obeskattade reserver.Metod: Uppsatsen är ett naturligt experiment. Studiens syfte uppnås genom enkvantitativ analys av data hämtad från Retriever Business.Resultat och slutsats: Uppsatsens regressionsanalys visar att lönsamhet ochbranschtillhörighet påverkar de små företagens avsättningar till obeskattade reserver.

Abstract [en]

Title of the essay: Untaxed reserves - Which company-specific variables affectthe use of untaxed reserves in small Swedish companies?Presentation date: 2018-05-29Subject, course: FÖ2023, Thesis for Bachelor Degree in Business AdministrationAuthor: Lina Eriksson, Riina MyrsellSupervisor: Åsa GrekExaminer: Christoffer RydlandPurpose: The purpose of this essay is to explain which company-specific variablesthat affect the use of untaxed reserves.Method: The essay is a natural experiment. The purpose of the study is achievedthrough a quantitative analysis of data retrieved from Retriever Business.Result and conclusion: The essay's regression analysis shows that profitability andindustry affiliation affect the small companies' depositions to untaxed reserves.

Place, publisher, year, edition, pages
2018.
Keywords [en]
untaxed reserves, tax allocation reserves, tax adjustments, income smoothing
Keywords [sv]
obeskattade reserver, bokslutsdispositioner, periodiseringsfonder, överavskrivningar, skattemässiga justeringar
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-27897OAI: oai:DiVA.org:du-27897DiVA, id: diva2:1218838
Available from: 2018-06-15 Created: 2018-06-15

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