The second edition of Strategic Financial Decisions contains extended discussions of corporate finance decisions, such as for example a new section on corporate restructurings and a discussion of alternative capital structure models. This second edition has a Nordic focus and throughout the text examples and data from the 50 largest Nordic companies are used. The data is used to illustrate corporate governance and ownership, the risk-return relationship in equity markets and the association between companies' operating performance and their financial decisions. In the second edition of Strategic Financial Decisions data from a large research study of Nordic CEOs and CFOs. More than 300 top managers from the largest quoted companies have participated and provided their attitudes to risk, the equity market, and financial decisions. Naturally, this second edition contains the usual uppdates of the discussion and the language.