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Ingen nytta, inget nöje - Kreditgivares nytta av onoterade K3-företags komponentavskrivning i utlåningsprocessen

Westermark, Marcus LU ; Artursson, Björn LU and Johansson, Nils LU (2015) FEKH69 20151
Department of Business Administration
Abstract
Purpose: The purpose of the essay is to examine creditors’ utility of component depreciation during the lending process.

Methodology: The study is a case study with an inductive approach. The data were obtained through semi-structured interviews. Conclusions are drawn from an empirical basis.

Theoretical perspectives: The theoretical chapter starts with a presentation of depreciations. Then follow is the stakeholder theory. Finally, a benefit versus cost reasoning is discussed along with the theory of regulated and unregulated market.

Empirical foundation: Four banks have been interviewed with one respondent from each bank. The empirical section is ends with an interview with an accountant.

Conclusions: The conclusion of the... (More)
Purpose: The purpose of the essay is to examine creditors’ utility of component depreciation during the lending process.

Methodology: The study is a case study with an inductive approach. The data were obtained through semi-structured interviews. Conclusions are drawn from an empirical basis.

Theoretical perspectives: The theoretical chapter starts with a presentation of depreciations. Then follow is the stakeholder theory. Finally, a benefit versus cost reasoning is discussed along with the theory of regulated and unregulated market.

Empirical foundation: Four banks have been interviewed with one respondent from each bank. The empirical section is ends with an interview with an accountant.

Conclusions: The conclusion of the study is that none of the creditors experience any significant gain regarding component depreciation. All of the banks agree that other factors are more relevant during the lending process. (Less)
Please use this url to cite or link to this publication:
author
Westermark, Marcus LU ; Artursson, Björn LU and Johansson, Nils LU
supervisor
organization
alternative title
Zero benefit, zero fun – Creditors’ benefit of unlisted K3-companies’ component depreciation in the lending process
course
FEKH69 20151
year
type
M2 - Bachelor Degree
subject
keywords
unlisted, K3, creditors, stakeholders, costs, benefits, Component depreciation
language
Swedish
id
7511508
date added to LUP
2015-09-15 16:20:02
date last changed
2015-09-15 16:20:02
@misc{7511508,
  abstract     = {{Purpose: The purpose of the essay is to examine creditors’ utility of component depreciation during the lending process.

Methodology: The study is a case study with an inductive approach. The data were obtained through semi-structured interviews. Conclusions are drawn from an empirical basis.

Theoretical perspectives: The theoretical chapter starts with a presentation of depreciations. Then follow is the stakeholder theory. Finally, a benefit versus cost reasoning is discussed along with the theory of regulated and unregulated market.

Empirical foundation: Four banks have been interviewed with one respondent from each bank. The empirical section is ends with an interview with an accountant.

Conclusions: The conclusion of the study is that none of the creditors experience any significant gain regarding component depreciation. All of the banks agree that other factors are more relevant during the lending process.}},
  author       = {{Westermark, Marcus and Artursson, Björn and Johansson, Nils}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Ingen nytta, inget nöje - Kreditgivares nytta av onoterade K3-företags komponentavskrivning i utlåningsprocessen}},
  year         = {{2015}},
}