| 58521. |
- Nilsson, Henrik, et al.
(författare)
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IQ and Audit Quality : Do Smarter Auditors Deliver Better Audits?
- 2019
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Ingår i: Contemporary Accounting Research. - : Canadian Academic Accounting Association. - 1911-3846 .- 0823-9150. ; 36:3, s. 1373-1416
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Tidskriftsartikel (refereegranskat)abstract
- This study examines the role of an individual auditor's cognitive ability in delivering high-quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going-concern audit reporting accuracy and audit fee premiums. We also find some, albeit weak, evidence that audit partners' IQ scores are negatively associated with the income-increasing abnormal accruals of the client. These results suggest that, although audit services are standardized through various control mechanisms and audits are conducted by teams rather than by individual auditors, the cognitive ability of audit partners responsible for an audit remains important in delivering high-quality audit services.
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| 58522. |
- Nilsson, Heléne L.
(författare)
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How Local are Local Governments? : Heterogeneous Effects of Intergovernmental Grants
- 2009
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- While the literature on how intergovernmental grants affect the budget of receiving jurisdictions is numerous, the very few studies that explicitly deal with likely endogeneity problems focus on grants targeted towards specific sectors or to specific type of recipients. The results from these studies are mixed and make clear that knowledge about grants effects is to this date still insufficient. This paper contributes by estimating causal effects on local expenditures and income tax rates of general, non-targeted grants to Finnish municipalities. This is done in a difference-in-difference model utilizing policy-induced increases in grants to three groups of remotely populated municipalities. The results show no statistically significant response in expenditures to the policy overall. However, when investigating the extent of heterogeneity I find a large, significant effect for two out of the three groups of treated municipalities but a likely null or even negative effect for the third group. The tax rate response is small and seems to be more homogeneous.
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| 58523. |
- Nilsson, Hans
(författare)
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Medborgaren i styrsystemet : beskrivning av vad och hur i styrning av kommunal verksamhet
- 2004
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- I denna fallstudie kartläggs om och hur medborgaren och medborgarens situation utgör grund för styrning av kommunal verksamhet. Obligatorisk verksamhet jämförs med för kommunen frivillig dito. En utgångspunkt är att kommunal verksamhet är till för medborgarna. Huvuddelen av verksamheten syftar till att med kollektiv finansiering lösa medborgares behov av trygghet och välfärd till en nivå som fastställs i det politiska systemet. Beskrivningar av VAD verksamheten skall åstadkomma förekommer i olika utsträckning i de formella styrinstrumenten. Beskrivningen vilar dock mer på lagstiftning och påståenden om vad som är bäst för medborgaren än på en analys av medborgarens situation. Den samlade bedömningen blir att medborgaren och dennes situation är relativt osynlig. För den frivilliga verksamheten är situationen i detta avseende bättre än för den obligatoriska. I diagnostiska styrinstrument fokuseras i stor utsträckning HUR verksamheten skall genomföras. Planeringens utgångspunkter är i högre utsträckning ekonomiska ramar och befintlig organisation än de verksamhetsuppgifter man har att lösa. även vid uppföljning av verksamheten är avvikelser i ekonomin mer synliga än avvikelser i verksamhetens effekter för medborgaren. Där man kommit en bit på väg att översätta verksamhetens uppgifter och intensioner i olika mått för att mäta måluppfyllelse, har man också en mer spontan koppling mellan HUR-frågor och medborgarnas situationer i dialogen kring verksamheten. Studien vänder sig till personer som utövar styrning i verksamhet som kan definieras som medborgarservice liksom till personer som på olika sätt påverkar förutsättningarna för verksamhetens styrning.
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| 58524. |
- Nilsson, Helena
(författare)
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Population decline and changes in food store access
- 2023
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Ingår i: Regional studies. - : Taylor & Francis. - 0034-3404 .- 1360-0591. ; 57:5, s. 946-960
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Tidskriftsartikel (refereegranskat)abstract
- I examine how neighbourhood-level food store access, proxied by distance to the nearest food store, changed in Sweden between 2000 and 2013, and how this change is correlated with changes in potential market size, proxied by population density. I find that distance has increased in rural and more affluent neighbourhoods. Furthermore, an increase in distance is negatively correlated with an increase in population density and is most pronounced in rural areas. The results are driven by the growing, rather than the declining, regions. Since the latter have often been a target for subsidies over the years, this could suggest that the aid may have had an impact.
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| 58525. |
- Nilsson, Helena
(författare)
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Population decline and changes in food store proximity
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- This study examines changes in the access to food stores between 2000-2013 using Swedish register data. The analysis shows that there have been increases of, on average, 400 meters in the neighborhood-level average distance to the nearest store. These changes are not systematically biased towards socioeconomically disadvantaged groups. I also analyze the relationship between population density and the distance from the neighborhood centroid to the nearest food store using a spatiotemporal analysis of panel data covering the same period. The analysis finds that a decline in population density is related to an increase in the distance to the nearest food store. This indicates that as long as there is a decline in population density, food store access by proximity will continue to decrease.
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| 58526. |
- Nilsson, Helena, et al.
(författare)
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Retail employee turnover and turnover destinations–the role of human capital
- 2024
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Ingår i: International Review of Retail Distribution & Consumer Research. - : Taylor & Francis. - 0959-3969 .- 1466-4402.
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Tidskriftsartikel (refereegranskat)abstract
- This paper assesses the role of human capital in labor turnover and turnover destinations of full-time retail employees. We use register data that encompasses the full population of Swedes above the age of 16 and follow the career paths of those that have, at one point in time between 2002 and 2018, worked full-time in retail. We use logit- and multinomial logit-estimations to assess the role of firm-specific (proxied by establishment tenure) and worker-specific human capital (proxied by industry tenure, formal education, retail education, and occupational complexity) in the propensity to quit a retail establishment and the retail sector. Results indicate that establishment tenure, industry tenure, retail education, and occupational complexity decrease the probability of quitting, while formal education has the opposite effect. Moreover, we find that industry tenure, retail education, and occupational complexity increase the probability of staying in the retail sector.
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| 58527. |
- Nilsson, Helena
(författare)
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Spatial organization of retail activities
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis is a compilation of four independent papers that examine the spatial process of retail location. The central question I ask is how changes in access to consumer demand affects retail in terms of size and survival. I empirically analyze these aspects on municipality, neighborhood and firm level using Swedish data from Statistics Sweden, HUI Research AB and Datscha Sweden.The first paper (co-authored with Sven-Olov Daunfeldt, Oana Mihaescu and Niklas Rudholm) examines the effect of durable goods big-box retailer IKEA entry on retail net turnover and employment in the municipalities of entry and their neighbors. In the second paper I assess the effect of IKEA entry on firm level net turnover and employment of retail, restaurants, and accommodation firms at varying distances from the new IKEA. The third paper (co-authored with Johan Klaesson) addresses the relationship between entry of out-of-town located shopping malls and the exit of incumbent stores. We examine how the probability of exit relates to the order of the goods that are sold by the retailers and how local density of demand influences the outcome. In the third paper I examine changes in food store access by proximity on the neighborhood level and how this is related to population density.
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| 58528. |
- Nilsson, Hanna, et al.
(författare)
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The economics of European eel management
- 2017
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Ingår i: Journal of Ocean and Coastal Economics. - : Middlebury Institute of International Studies at Monterey. - 2373-8456. ; 4:1
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Tidskriftsartikel (refereegranskat)abstract
- The European eel stock is endangered. The European Union has, therefore, introduced strict policies to try to reverse the eel’s decline and reduce the threats to its survival. However, the European Union’s eel management policy has been implemented on a ‘one-size-fits-all’ basis, where all the affected countries have been given nearly identical targets, regardless of either the individual country’s costs for reducing damages to eels or its importance for the overall eel stock. In this paper, we draw on data from the different national eel management plans as well as from independent studies to compare the cost of measures to reduce eel mortality imposed in different countries. We compare the overall costs to those that could have been incurred with a union-wide, rather than fragmented, abatement program, and find that such a comprehensive management program would have been substantially cheaper and would have affected poorer member countries less.
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| 58529. |
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| 58530. |
- Nilsson, Henrik, et al.
(författare)
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Yesterday is history, tomorrow is a mystery: Directors' and CEOs' prior bankruptcy experiences and the financial risk of their current firms
- 2024
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Ingår i: Journal of Business Finance and Accounting. - : Wiley-Blackwell. - 1468-5957 .- 0306-686X. ; 51:1-2, s. 595-630
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Tidskriftsartikel (refereegranskat)abstract
- Using a large sample of Swedish private firms, we investigate the link between the prior corporate bankruptcy experiences (BEs) of directors and CEOs and the financial risk of their current firms. We find that firms with directors and CEOs previously involved in bankruptcies exhibit more aggressive corporate financial policies, have a higher corporate bankruptcy risk and are subject to a higher cost of debt. Our findings align with an innate characteristics explanation: corporate BEs and current corporate risk-taking reflect personal risk preferences. Furthermore, while we find evidence of income losses for CEOs and directors involved in bankruptcies, such losses are transient, potentially explaining the risk-taking behavior after experiencing bankruptcy. Overall, our results suggest that the presence of individuals with prior BE can be considered a signal of higher financial risk for their firms. This insight is relevant to regulators, lenders and corporate decision-makers. K E Y W O R D S bankruptcy experience, bankruptcy risk, career consequences, cash, cost of debt, executives, leverage, risk-taking
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