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- Rimmel, Gunnar, et al.
(författare)
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CEO Letters as Legitimacy Builder : Coupling Text to Numbers
- 2010
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Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald. - 1401-338X .- 1758-745X. ; 14:4, s. 307-328
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to describe and interpret the CEO letter in the annual reports of three multinational Swedish companies. This study focuses on the CEOs' comments on accounting principles and rules, on company decisions and actions, and on external events. Examination of CEO letters reveals how CEOs make themselves accountable to readers and establish their own and their companies' legitimacy.Design/methodology/approach – A strategic design was used to select the three companies;.the three criteria used in making the selection were company nationality, age, and stock market listing. A fourth criterion was that the company had been a nominee in the Stockholm Stock Exchange “Best Annual Report” contest. Based on a social constructivist approach, with inspiration from the field of discourse psychology, a discursive action model (DAM) is applied in this research.Findings – The analysis shows that the CEO letters at two of the three companies do not emphasize numbers and text. In the third company's CEO letters, the numbers are an important component and are balanced with text. It was found that one explanation of the CEO letter format is the CEO's wish to persuade readers of the company's legitimacy, excellence, and future survival. The CEO letter is intended to strengthen readers' confidence in the company.Originality/value – This paper provides insight into how CEOs use CEO letters in annual reports to craft a corporate image for readers.
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- Jörgensen, Fredrik, 1971-
(författare)
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The Law BusinessmanTM : Five Essays on Legal Self-efficacy and Business Risk
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The thesis challenges the notion of effectiveness of law as being based on the formal institutions of courts, law enforcement and written law. It argues that the best way to measure the effectiveness of law is the legal self-efficacy of laymen who are the end users of law. It presents a new perspective on the effectiveness of law. It turns the traditional perspective of studying the effects of legal institutions around and instead studies the effect of how individuals perceive their own ability to use law. This self-reflexive ability - legal self-efficacy - is the answer to the question “How comfortable are with communicating with legal terminology?”. The thesis makes several comparisons using the traditional perspective and legal self-efficacy and finds that legal self-efficacy is a better measure of legal effectiveness.This thesis analyzes 246 businesspeople in Russia and their risk behavior with regards to economic transactions in relation to legal self-efficacy. The theory behind legal self-efficacy is a combination of Luhmann’s theory of law as communication and Bandura’s concept of self-efficacy. The first paper applies the traditional approach. It analyzes the effect of legal efficiency on leverage and debt maturity for listed and non-listed companies. The second paper is describes the conceptual foundation of the legal effectiveness based on the individual. The third paper compares the effect of private order (including legal self-efficacy) and public order institutions on the granting of trade credit. The fourth paper analyzes the impact of legal self-efficacy and formal legal institutions on sanctions against clients in a comparative perspective. The final paper seeks out possible sources of legal self-efficacy.Legal self-efficacy can be used to better understand the interaction of individuals and law including such fields of research as behavioral accounting, behavioral law and finance, legal sociology and legal studies.
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- Sabelfeld, Svetlana, 1974, et al.
(författare)
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Investor Relations on the Web: transmission or persuasion?
- 2014
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Ingår i: 18th Annual Conference on Financial reporting and Business Communications, Bristol, UK, 3-4 July 2014.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Communication is crucial for society, especially in today´s globalized world. Internet has profoundly influenced how listed companies and investors communicate with each other. Changes in the patterns of provision and consumption of corporate information stimulated the rise of a new practice called Internet Reporting, or Investor Relations (IR) web practice. Previous studies on Internet reporting have mostly focused on the disclosure perspective discussing the role of Investor Relations websites as a channel for transmission of information. In this study we explore Investor Relations websites from the communication perspective in a setting where companies and investors are geographically distanced from each other. Qualitative interviews and browsing observations of Investor Relations managers in the UK, Russia and Japan and institutional investors in Sweden, and, finally, qualitative analysis of the content of Investor Relations websites show patterns of Investor Relations on the Web that differ depending on the purpose of the website in the context of overall IR communication. Four patterns have been identified depending on the type of audience that the website is addressed to; and depending on the dominating logic of Investor Relations managers. These four patterns are: large content addressed to a broad audience; focused and tailored content addressed to a diversified audience; large content addressed to a focused audience; and selected content addressed to a focused audience. The findings show that Investor Relations on the Web is about persuasion and not only about the transmission of information. The persuasive part on the Investor Relations websites appears to be most useful as this part together with a direct company-investor dialog helps investors to understand the management´s perspective. Finally, the analysis shows that the way the Investor Relations managers choose to persuade their investors can vary depending on the above mentioned communication patterns the companies follow in practice.
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- Beusch, Peter, 1967, et al.
(författare)
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Communication of Business Model Reporting i Corporate Reports - a Study of Reporting Patterns in Sweden
- 2018
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Ingår i: 41st Annual Congress of the European Accounting Association, May 2018, Milan, Italy.
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Konferensbidrag (refereegranskat)abstract
- Purpose - In recent years, stakeholders´ raised awareness of environmental, societal and governance problems exposed large companies to increased pressure by demanding better accounts on how they create value that benefits not only shareholders but also environment and society. From this perspective, accounts on business models (BM) become crucial, because business models are supposed to reflect the entire value creation process of organizations. In light of the global sustainable development discourse, IIRC (2013) developed a reporting framework positioning BM at the core of the corporate report. Today, a major drawback of sustainability concepts is their application as they are defined and used in various ways and, firm internally and externally, often handled in an isolated manner. This study discusses BM, as framed by and by a wider research perspective, by connecting the internal value creation perspective with external accounts of this value creation. The purpose of this study is to explore the patterns of BM reporting in Swedish companies over time and to analyze the role of in the development of reporting patterns. Design/methodology/approach – The paper rests on a comprehensive and multidimensional disclosure study based on a mostly quantitative approach in combination with minor qualitative elements. We focus on 300 annual-, sustainability-, combined- and integrated reports from the largest companies listed on the Swedish Stock Exchange. In order to examine patterns and trends, the study investigates the seven years period 2010-2016. Findings – The findings reveal three patterns of BM reporting reflecting the relation between the internal performance improvement perspective (PIP) and the external transparency perspective (TP). The first pattern is non-coupling, which means that external accounts on BM are symbolic and legitimacy- driven accounts that look transparent but do not reflect internal performance improvement. The second pattern shows strong-coupling, in which external BM accounts reflect the process of sustainable value creation, thus being strongly connected to the PIP-perspective. We also identify a grey-zone, a third pattern of loose-coupling, when companies over time move towards reflecting PIP, but have not yet reached the strong coupling stage. Most companies that actually provide integrated reports also appear to have started a development of communication practices that seem to have their roots in the IR framework (IIRC, 2013). The overall development patterns of the BM reporting demonstrates that the fulfilment of integrated reporting requirements, in the future, might experience the above-articulated stages. Results may differ depending on industry domain. Research limitations/implications – This study is of interest and relevance to business and academic communities, reporting organisations and regulators. The herein insights into various aspects of the communication of BM and how organizations are dealing with this, but also other core features of the concept, are vital inputs in the on-going quest for more effective corporate reporting. Originality/value – This is an original in-depth study contributing to the scarce research on early practice development of the communication of BM in corporate reports and thus the fulfilment of important aspects of corporate reporting.
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- Beusch, Peter, 1967, et al.
(författare)
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Critical reflections and future developments
- 2020
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Ingår i: Accounting for sustainability/ edited by Gunnar Rimmel. - New York : Routledge. - 9780367478957 ; , s. 192-201
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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