| 1. |
- Argento, Daniela, et al.
(författare)
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The ‘externalisation’ of local public service delivery : experience in Italy and Sweden
- 2010
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Ingår i: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
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Tidskriftsartikel (refereegranskat)abstract
- In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs. © 2010 Inderscience Enterprises Ltd.
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| 2. |
- Broberg, Pernilla, et al.
(författare)
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What explains variation in voluntary disclosure? : A study of the annual reports of corporations listed on the Stockholm Stock Exchange
- 2010
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Ingår i: Journal of Management and Governance. - New York, NY : Springer-Verlag New York. - 1385-3457 .- 1572-963X. ; 14:4, s. 351-377
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Tidskriftsartikel (refereegranskat)abstract
- The demand for information and transparency from listed corporations has recently increased. In spite of an increased demand for mandatory disclosures from regulators, corporations choose to voluntarily disclose additional information in order to satisfy demands from the capital market. However, the extent and content of information in those voluntary disclosures vary across corporations. The aim of this study is to explain the variation in the content of information in voluntary disclosures by listed corporations. The analyses are based on data collected from 431 annual reports from corporations listed on the Stockholm Stock Exchange during the years 2002 and 2005. The findings support explanations from agency theory and positive accounting theory that size and the debt ratio are positively correlated with the content of information in voluntary disclosures. Corporations with a high share of management ownership disclosed less information than corporations with a low share of management ownership. The study also shows that variations in voluntary disclosures can be explained by factors derived from institutional theory and ’international capital market pressures’. The results indicate that foreign ownership and international listing to some extent have a positive effect on the content of information in voluntary disclosures. Industry was another factor that had a significant influence on voluntary disclosures. One important finding is that regulation to some extent can stimulate voluntary disclosures; our results did not indicate an ’unintended chilling effect’ due to too much regulation. In general, the corporations disclosed more voluntary information after the introduction of IFRS. © 2009 Springer Science+Business Media, LLC.
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| 3. |
- Collin, Sven-Olof Yrjö, et al.
(författare)
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Explaining the choice of accounting standards in municipal corporations : Positive accounting theory and institutional theory as competitive or concurrent theories
- 2009
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Ingår i: Critical Perspectives on Accounting. - Camden : Academic Press. - 1045-2354 .- 1095-9955. ; 20:2, s. 141-174
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Tidskriftsartikel (refereegranskat)abstract
- Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative. © 2008 Elsevier Ltd. All rights reserved.
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| 4. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(författare)
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Governance strategies in local government : a study of the governance of municipal corporations in a Swedish municipality
- 2010
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Ingår i: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:4, s. 373-389
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Tidskriftsartikel (refereegranskat)abstract
- Municipal corporations can be seen as a method of disintegrating municipal operations, but retaining control through those corporations. We assume that the municipal influence of the corporation can be described through the concept of governance strategy. Through a case study of seven corporations in one Swedish municipality, we found that emphasis was put on corporate strategy as a governance mechanism and that the board only retained a latent capacity. Furthermore, financial control and executive compensation were hardly ever used as governance mechanisms, which led us to formulate the ’chamber concert’ hypothesis: the use of governance mechanisms is influenced by traditions, norms, knowledge and governance needs. Copyright © 2010 Inderscience Enterprises Ltd.
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| 5. |
- Collin, Sven-Olof Yrjö, 1957-
(författare)
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The boards functional emphasis – A contingency approach
- 2008
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Ingår i: Corporate Ownership & Control. - Sumy : Virtus Interpress. - 1727-9232 .- 1810-3057. ; 4:2, s. 24-39
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Tidskriftsartikel (refereegranskat)abstract
- The understanding of the board of a corporation and its behavior is limited, despite the board’s societalimportance. We present a contingency approach to the board’s functional emphasis, considering afourth function in addition to monitoring, decision making, and service or resource provision. Theadditional function is conflict resolution (or principal identification). The approach contrasts withmainstream research by assuming that the firm is a nexus of investments, avoiding the empiricalassumption that the shareholder is the sole principal. We derive propositions that are not restricted toany empirical category of a corporation, and address praxis implications for managing functionaldisharmony.
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| 6. |
- Collin, Sven-Olof Yrjö, et al.
(författare)
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Turnover and heterogeneity in top management networks : a demographic analysis of two Swedish business groups
- 2008
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Ingår i: International Journal of Business Science and Applied Management. - Newcastle upon Tyne, UK : Brunel University. - 1753-0296. ; 3:3, s. 31-55
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Tidskriftsartikel (refereegranskat)abstract
- A theory based on the demography of top management teams is used to explain membership turnover in two Swedish business groups, network analysis being used to define group membership. The results suggest these business groups possess a combination of financial and industrial experience as a group resource and the socialising strategy of control as a force counteracting the conflict-producing force of heterogeneity. An organisational demographic perspective focusing on opposing forces of heterogeneity and homogeneity is developed. It is shown that the perspective can be applied both to formal organisations and to informal ones such as networks.
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| 7. |
- Tagesson, Torbjorn, et al.
(författare)
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What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites : A Study of Social and Environmental Reporting in Swedish Listed Corporations
- 2009
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Ingår i: Corporate Social Responsibility and Environmental Management. - New York : John Wiley & Sons. - 1535-3958 .- 1535-3966. ; 16:6, s. 352-364
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Tidskriftsartikel (refereegranskat)abstract
- The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial statements. One important channel is the Internet. The aim of this study is to explain the extent and content of social disclosure information on corporations' websites. The empirical data in this study is based on annual financial statements and such websites. A multi-theoretical framework is used in order to explain the extent and content of social disclosures on corporate websites. The findings support the positive correlation of size and profitability with the content of social disclosure information on these websites. In general, State-owned corporations disclose more social information on their websites than privately owned corporations do. There are significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment.
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