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Sökning: LAR1:hh > Linnéuniversitetet > Collin Sven Olof > Refereegranskat > Högskolan i Halmstad

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1.
  • Collin, Sven-Olof, 1957- (författare)
  • The board's functional emphasis
  • 2008
  • Ingår i: Corporate Ownership & Control. - 1727-9232. ; 6:2, s. 73-88
  • Tidskriftsartikel (refereegranskat)abstract
    • We present a contingency approach to the board’s functional emphasis, considering a fourth function in addition to monitoring, decision making, and service or resource provision. The additional function is conflict resolution (or principal identification). The approach contrasts with mainstream research by assuming that the firm is a nexus of investments, avoiding the empirical assumption that the shareholder is the sole principal. We derive propositions that are not restricted to any empirical category of a corporation, and address praxis implications for managing functional disharmony.
2.
  • Collin, Sven-Olof Yrjö, et al. (författare)
  • Explaining the choice of accounting standards in municipal corporations : Positive accounting theory and institutional theory as competitive or concurrent theories
  • 2009
  • Ingår i: Critical Perspectives on Accounting. - Camden : Academic Press. - 1045-2354. - 1045-2354 ; 20:2, s. 141-174
  • 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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3.
  • Collin, Sven-Olof Yrjö, et al. (författare)
  • Turnover and heterogeneity in top management networks
  • 2008
  • Ingår i: International Journal of Business Science and Applied Management. - 1753-0296. ; 3:3, s. 31-55
  • 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.
4.
  • Tagesson, Torbjorn, et al. (författare)
  • 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
  • Ingår i: Corporate Social Responsibility and Environmental Management. - New York : John Wiley & Sons. - 1535-3958. ; 16:6, s. 352-364
  • 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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