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Revision och mikroföretag: Avvägning mellan revisionens påverkan och låneräntan efter slopandet av revisionsplikten.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Audit and micro firms : Trade off between the audits impact and the interest rate after the abolition of statutory audit. (English)
Abstract [sv]

Syftet med uppsatsen är att beskriva och analysera hur slopandet av revisionsplikten har påverkat låneräntan för mikroföretag.

För fem år sedan avskaffades revisionsplikten för småföretag, så kallade mikroföretag, vilket gör det intressant att studera vilka effekter denna lagändring har medfört. Syftet med lagändringen var att det skulle leda till en minskad administrativ börda och öka konkurrenskraften. Tidigare forskning har dock kommit fram till att denna lagändring medfört ökade kostnader så som ökade lånekostnader.

En kvantitativ studie med en deduktiv ansats har genomförts på aktiva svenska mikroföretag. Datainsamlingen har skett från databasen Retriever Business och enbart fokuserat på finansiell data. Genom linjär multipel regression har företag studerats under perioden 2013-2012 samt 2010-2009.

Studien har ett eklektiskt angreppssätt. Hypotesen har framställts utifrån teorier som agentteorin, intressentteorin, institutionell teori samt tidigare forskning.

Det finns ett flertal bakomliggande faktorer som påverkar låneräntan. Studien har kunnat konstatera både signifikanta och icke-signifikanta samband. Det generella svaret på studiens frågeställning är att det finns andra faktorer än revisorn som påverkar låneräntan. Den individuella effekten av revisorn på låneräntan kunde inte konstateras.

Abstract [en]

The purpose of the thesis is to describe and analyze how the abolition of the statutory audit has affected the interest rate for micro firms.

It has passed five years since the abolition of the statutory audit for small firms, also called micro firms, which makes it interesting to study the effects of this legislative act. The purpose of this legislation was to decrease the administrative burden and increase the competitiveness. Although, prior research has concluded that this legislative change has led to increased costs such as increased costs of borrowing.

A quantitative study with a deductive approach has been made on operating Swedish micro firms. The dataset has been retrieved from the database Retriever Business and has only been focusing on financial data. Companies have been studied through a multiple linear regression for the time period 2013-2012 and 2010-2009.

The thesis has an eclectic approach. The hypothesis has been developed through theories such as agency theory, stakeholder theory and institutional theory together with prior research.

There are several underlying factors that affect the interest rate. The study has established both significant and non-significant relationships. The general answer to the study’s problem is that there are other factors than the auditor that affects the interest rate. The individual effect of the auditor on the interest rate could not be established.

Place, publisher, year, edition, pages
2015. , 64 p.
Keyword [en]
Interest rate, statutory audit, micro firm, auditor, bank
Keyword [sv]
Låneränta, revisionsplikten, mikroföretag, revisor, bank
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-124540ISRN: LIU-IEI-FIL-A--15/02119--SEOAI: oai:DiVA.org:liu-124540DiVA: diva2:899602
Subject / course
Master Thesis in Business Administration; Master Thesis in International Business and Economics Programme (Business Administration)
Presentation
2015-11-23, 319:800, Linköpings Universitet, Linköping, 15:00 (Swedish)
Supervisors
Examiners
Available from: 2016-05-13 Created: 2016-02-02 Last updated: 2016-05-13Bibliographically approved

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