| 1. |
- 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. - : InderScience Publishers. - 1752-8224. ; 3:1, s. 49-71
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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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| 3. |
- 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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| 4. |
- Collin, Sven-Olof Yrjö, 1957-
(author)
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Duty governing human actions
- 2010
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Other publication (other academic/artistic)abstract
- We argue that humans have at least three basic instincts, the instinct of selfishness, of belongingness and of duty. We explore the instinct of duty through describing its origin in Kantian moral thinking and through extracting some implications of duty through analysing three persons and their actions. We believe that we make duty a reasonable category of human action, if not an instinct of humans, using evolutionary arguments in order to support our thesis. We indicate opportunities of empirically studying duty through offering testable hypotheses and suggestions of empirical design. Thus, we claim that management science can include Kant and action due to duty in the arsenal of explanations of human behaviour.
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| 7. |
- 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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| 8. |
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| 9. |
- 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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