| 1. |
- Argento, Daniela, et al.
(author)
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The "externalisation" of local public service delivery : experience in Italy and Sweden
- 2010
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In: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
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Journal article (peer-reviewed)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.
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| 2. |
- Broberg, Pernilla, 1981-, et al.
(author)
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2011
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In: International Journal of Accounting and Finance. - 1752-8224. ; 3:1, s. 49-71
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Journal article (peer-reviewed)abstract
- Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general business factors and to a slighter degree by institutional factors. Especially, we find that institutional influence will be stronger when it is in the interest of important stakeholders; that impairments can be used as a mean of signalling trust to absent owners and that the institutional element of tradition cannot be tested separately from the agency element of opportunism.
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| 3. |
- Broberg, Pernilla, et al.
(author)
-
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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In: 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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Journal article (peer-reviewed)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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| 4. |
- Broberg, Pernilla, 1981-, et al.
(author)
-
Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?
- 2011
-
In: International Journal of Accounting and Finance. - : InderScience Publishers. - 1752-8224. ; 3:1, s. 49-71
-
Journal article (peer-reviewed)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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| 5. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(author)
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Blood in the board room : family relationships influencing the functions of the board
- 2011
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In: Academy of Management Annual Meeting Proceedings. - : Academy of Management. - 0065-0668 .- 2151-6561. ; :January, Meeting Abstract Supplement, s. 1-6
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Journal article (other academic/artistic)abstract
- We develop the concept of family through using insights from evolutionary psychology, stressing genetic kinship, i.e., blood relationships. We apply the family concept on the functional emphasis of family firm’s boards. Testing the hypotheses on a convenient-sample of 68 small and medium sized Swedish family firms, we find indications of blood relationships influencing the functions of the board. We suggest the development of the family conception according to these lines, where blood and the basic characteristics of nepotism are constitutive.
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| 6. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(author)
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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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In: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:4, s. 373-389
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Journal article (peer-reviewed)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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| 7. |
- Collin, Sven-Olof Yrjö, 1957-
(author)
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Universiteten sviker revisorerna
- 2011
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In: Balans. - : FAR. - 0346-8208. ; :11, s. 44-45
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Journal article (pop. science, debate, etc.)abstract
- De svenska universiteten tar intesitt ansvar att utveckla revisionen. Ochtyvärr är efterfrågan på en kritisk akademisklärarkår svag, särskilt från destörre revisionsbyråerna. Detta skapargrogrund för traditioner som integagnar professionen och dess möjligheteratt uppfylla sitt samhällsansvar
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| 8. |
- Argento, Daniela, et al.
(author)
-
The ‘externalisation’ of local public service delivery : experience in Italy and Sweden
- 2010
-
In: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
-
Journal article (peer-reviewed)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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