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Träfflista för sökning "AMNE:(SOCIAL SCIENCES Business and economics) srt2:(2010-2011);mspu:(article);lar1:(liu);conttype:(refereed);lar1:(hkr)"

Sökning: AMNE:(SOCIAL SCIENCES Business and economics) > (2010-2011) > Tidskriftsartikel > Linköpings universitet > Refereegranskat > Högskolan Kristianstad

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1.
  • Broberg, Pernilla, 1981-, et al. (författare)
  • Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?
  • 2011
  • Ingår i: International Journal of Accounting and Finance. - : InderScience Publishers. - 1752-8224. ; 3:1, s. 49-71
  • Tidskriftsartikel (refereegranskat)abstract
    • Positive accounting theory and institutional theory are used inconjunction in order to explain accounting choice. The theory is applied onIAS 36 (impairment of assets), and tested on a sample of listed Swedishcorporations. We find that the choice is mainly induced by agency and generalbusiness factors and to a slighter degree by institutional factors. Especially, wefind that institutional influence will be stronger when it is in the interest ofimportant stakeholders; that impairments can be used as a mean of signallingtrust to absent owners and that the institutional element of tradition cannot betested separately from the agency element of opportunism.
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2.
  • Argento, Daniela, et al. (författare)
  • The ‘externalisation’ of local public service delivery : experience in Italy and Sweden
  • 2010
  • Ingår i: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
  • 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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