Förmånsbestämda pensionsplaner : En studie om koncerners val av diskonteringsränta i pensionsredovisningen utifrån aktuell skuldsättningsgrad
Purpose - The purpose of this study is to investigate the corporations that apply defined benefit pension plans with actuarial assumptions. The study intends to see if there is any correlation between the corporation’s debt-to-equity ratio and the choice of discount rate in their pension plan. Demar...
| Main Authors: | , |
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| Format: | Others |
| Language: | Swedish |
| Published: |
Södertörns högskola, Företagsekonomi
2017
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-34030 |