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- Rimmel, Gunnar, et al.
(författare)
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Accounting Scandals in Sweden -A Long Tradition
- 2010
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Ingår i: Creative Accounting, Fraud and International Accounting Scandals. - Chichester, USA : John Wiley And Sons Ltd. - 978-0-470-05765-0 - 9780470057650
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Bokkapitel (övrigt vetenskapligt)abstract
- Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
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| 2. |
- Rimmel, Gunnar, et al.
(författare)
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CEO letters as legitimacy builders: coupling text to numbers
- 2010
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Ingår i: Journal of Human Resource Costing & Accounting. - 1401-338X. ; 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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