du.sePublikasjoner
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
The use of capital budgeting and cost of capital estimation methods in Swedish listed companies
Uppsala universitet.ORCID-id: 0000-0002-5043-6289
2012 (engelsk)Inngår i: Journal of Applied Business Research, E-ISSN 2157-8834, Vol. 28, nr 6, s. 1451-1476Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

In this paper Swedish listed companies’ use of capital budgeting and cost of capital estimation methods in 2005 and 2008 are examined. The relation between company characteristics and choice of methods is investigated and both within-country longitudinal and cross-country comparisons are made. Larger companies seem to have used capital budgeting methods more frequently than smaller companies. When compared to U.S. and continental European companies, Swedish listed companies employed capital budgeting methods less frequently. In 2005 the most common method for establishing the cost of equity was by asking the investors what return they required. By 2008 CAPM was instead the most utilised method, which could indicate greater sophistication. The use of project risk when evaluating investments also seems to have gained in popularity, while the use of company risk declined. Overall, the use of sophisticated capital budgeting and cost of capital estimation methods seem to be rising and the use of less sophisticated methods declining.

sted, utgiver, år, opplag, sider
The Clute Institute , 2012. Vol. 28, nr 6, s. 1451-1476
HSV kategori
Forskningsprogram
Komplexa system - mikrodataanalys
Identifikatorer
URN: urn:nbn:se:du-12073OAI: oai:DiVA.org:du-12073DiVA, id: diva2:613388
Tilgjengelig fra: 2013-03-27 Laget: 2013-03-27 Sist oppdatert: 2017-12-06bibliografisk kontrollert
Inngår i avhandling
1. Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice
Åpne denne publikasjonen i ny fane eller vindu >>Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice
2012 (engelsk)Doktoravhandling, med artikler (Annet vitenskapelig)
sted, utgiver, år, opplag, sider
Uppsala: Uppsala universitet, 2012. s. 43
Serie
Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet, ISSN 1103-8454 ; 153
Emneord
Capital budgeting method, cost of capital estimation, accounting choice, goodwill, disclosure compliance
HSV kategori
Identifikatorer
urn:nbn:se:du-12551 (URN)
Disputas
2012-10-03, Hörsal 2, Kyrkogårdsgatan 10, 753 13 UPPSALA, Uppsala, 16:53 (svensk)
Opponent
Veileder
Tilgjengelig fra: 2013-05-31 Laget: 2013-05-24 Sist oppdatert: 2016-02-02bibliografisk kontrollert

Open Access i DiVA

fulltext(566 kB)142 nedlastinger
Filinformasjon
Fil FULLTEXT01.pdfFilstørrelse 566 kBChecksum SHA-512
146deaee06d94fd4dc221a5ec764961cd8f765e87b94e2097611c53772817ce1fb0f50948a0446ff48609dea866d110bb8ca1edfff9df16e8a5350fa2d9ec16f
Type fulltextMimetype application/pdf

Andre lenker

http://journals.cluteonline.com/index.php/JABR/article/view/7354/7422

Personposter BETA

Hartwig, Fredrik

Søk i DiVA

Av forfatter/redaktør
Hartwig, Fredrik
I samme tidsskrift
Journal of Applied Business Research

Søk utenfor DiVA

GoogleGoogle Scholar
Totalt: 142 nedlastinger
Antall nedlastinger er summen av alle nedlastinger av alle fulltekster. Det kan for eksempel være tidligere versjoner som er ikke lenger tilgjengelige

urn-nbn

Altmetric

urn-nbn
Totalt: 897 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf