Den hjälpande handen inom kreditgivningsprocessen
(2022) FEKH69 20221Department of Business Administration
- Abstract (Swedish)
- Examensarbetets titel: Den hjälpande handen inom kreditgivningsprocessen
Seminariedatum: 3 juni 2022.
Ämne/kurs: FEKH69 Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng.
Författare: Alex Dahlberg, Fabian Halvardsson och Felix Persson
Handledare: Mattias Haraldsson
Nyckelord: relationsinriktad kreditgivning, transaktionsinriktad kredigivning, kreditbedömning, affärsrelationer, banker, fastighetsbolag
Forskningsfrågor: Hur sker kreditundersökningen till Svenska fastighetsbolag? Hur användbar är redovisningsinformation vid värderingen av fastigheter i
kreditundersökningen?
Syfte: Syftet med uppsatsen är att undersöka hur Svenska banker genomför värderingen av kommersiella fastigheter i kreditundersökningen.
... (More) - Examensarbetets titel: Den hjälpande handen inom kreditgivningsprocessen
Seminariedatum: 3 juni 2022.
Ämne/kurs: FEKH69 Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng.
Författare: Alex Dahlberg, Fabian Halvardsson och Felix Persson
Handledare: Mattias Haraldsson
Nyckelord: relationsinriktad kreditgivning, transaktionsinriktad kredigivning, kreditbedömning, affärsrelationer, banker, fastighetsbolag
Forskningsfrågor: Hur sker kreditundersökningen till Svenska fastighetsbolag? Hur användbar är redovisningsinformation vid värderingen av fastigheter i
kreditundersökningen?
Syfte: Syftet med uppsatsen är att undersöka hur Svenska banker genomför värderingen av kommersiella fastigheter i kreditundersökningen.
Metod: Studien har en kvalitativ forskningsdesign som bygger på sju semistrukturerade intervjuer med de fyra största bankerna i Sverige. Genom en litteratursökning valdes lämpliga teorier ut för att kunna användas för att analysera den insamlade datan.
Teoretiska perspektiv: Studien tar sin utgångspunkt i tidigare empirisk forskning om relationsinriktad och transaktionsinriktad kreditgivning. Vidare bygger analysen på Five C’s of Credit, tidigare litteratur om fastighetsvärdering och slutligen användning av redovisningsinformation i kreditgivningsprocessen.
Resultat: Studien kom fram till att kreditundersökningen sker genom en överväldigande relationsinriktad process. Banken kollar på kundens karaktär innan de börjar med den finansiella kreditundersökningen. Vidare såg vi att bankerna i hög grad lyckas framföra oberoende värderingar på kundernas fastighetsbestånd. Informationen som hämtas här såg vi hade bristande användning i kreditgivningsprocessen. En eliminering av informationsasymmetrier ledde till bland annat lägre säkerhetskrav, samt prisrabatter på villkor såsom ränta och förvaltningsavgifter. (Less) - Abstract
- Title: The Helping Hand within Lending
Seminar date: 3 June 2022.
Course: FEKH69 Bachelor's thesis in Accounting, 15 ECTS
Authors: Alex Dahlberg, Fabian Halvardsson and Felix Persson
Advisor: Mattias Haraldsson
Key words: Relationship lending, transaction lending, credit assessment, business relations, banks, real estate companies.
Research question: How does the lending process play out for Swedish real estate companies? How useful is the accounting information from the valuation of real estate in the lending
process?
Purpose: The purpose of this study is to investigate how Swedish banks carry out the valuation of commercial real estates in the lending process.
Methodology: This study uses a qualitative design for... (More) - Title: The Helping Hand within Lending
Seminar date: 3 June 2022.
Course: FEKH69 Bachelor's thesis in Accounting, 15 ECTS
Authors: Alex Dahlberg, Fabian Halvardsson and Felix Persson
Advisor: Mattias Haraldsson
Key words: Relationship lending, transaction lending, credit assessment, business relations, banks, real estate companies.
Research question: How does the lending process play out for Swedish real estate companies? How useful is the accounting information from the valuation of real estate in the lending
process?
Purpose: The purpose of this study is to investigate how Swedish banks carry out the valuation of commercial real estates in the lending process.
Methodology: This study uses a qualitative design for its research. It is built on seven semi-structured interviews with the four largest banks in Sweden. Suitable theories are selected to be used in the analysis of the gathered data.
Theoretical perspectives: The study is based on previous empirical research on relationship-oriented and translation-oriented banks. In addition to this, the analysis is based on the Five C’s of Credit, previous studies on real estate valuation and the usefulness of accounting information in the lending process.
Findings: Our study found that the lending process is done overwhelmingly through a relation-based process. The bank studies the character of the customer before even touching on the financial credit evaluation. Furthermore, we saw that the banks to a high degree were able to conduct independent valuations of their customers' property portfolio. The information found here had lacking use in the lending process. An elimination of information asymmetries led to lower security requirements as well as rebates in the interest rate as well as management fees. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9099082
- author
- Dahlberg, Alex LU ; Halvardsson, Fabian and Persson, Felix
- supervisor
- organization
- course
- FEKH69 20221
- year
- 2022
- type
- M2 - Bachelor Degree
- subject
- keywords
- Relationsinriktad kreditgivning, transaktionsinriktad kredigivning, kreditbedömning, affärsrelationer, banker, fastighetsbolag
- language
- Swedish
- id
- 9099082
- date added to LUP
- 2022-09-13 10:53:44
- date last changed
- 2022-09-13 10:53:44
@misc{9099082,
abstract = {{Title: The Helping Hand within Lending
Seminar date: 3 June 2022.
Course: FEKH69 Bachelor's thesis in Accounting, 15 ECTS
Authors: Alex Dahlberg, Fabian Halvardsson and Felix Persson
Advisor: Mattias Haraldsson
Key words: Relationship lending, transaction lending, credit assessment, business relations, banks, real estate companies.
Research question: How does the lending process play out for Swedish real estate companies? How useful is the accounting information from the valuation of real estate in the lending
process?
Purpose: The purpose of this study is to investigate how Swedish banks carry out the valuation of commercial real estates in the lending process.
Methodology: This study uses a qualitative design for its research. It is built on seven semi-structured interviews with the four largest banks in Sweden. Suitable theories are selected to be used in the analysis of the gathered data.
Theoretical perspectives: The study is based on previous empirical research on relationship-oriented and translation-oriented banks. In addition to this, the analysis is based on the Five C’s of Credit, previous studies on real estate valuation and the usefulness of accounting information in the lending process.
Findings: Our study found that the lending process is done overwhelmingly through a relation-based process. The bank studies the character of the customer before even touching on the financial credit evaluation. Furthermore, we saw that the banks to a high degree were able to conduct independent valuations of their customers' property portfolio. The information found here had lacking use in the lending process. An elimination of information asymmetries led to lower security requirements as well as rebates in the interest rate as well as management fees.}},
author = {{Dahlberg, Alex and Halvardsson, Fabian and Persson, Felix}},
language = {{swe}},
note = {{Student Paper}},
title = {{Den hjälpande handen inom kreditgivningsprocessen}},
year = {{2022}},
}