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- Andréasson, Emmeli, et al.
(författare)
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Uppdragsbrevet : en papperstiger
- 2013
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Ingår i: Balans. - : FAR. - 0346-8208.
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Tidskriftsartikel (populärvet., debatt m.m.)
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| 2. |
- Argento, Daniela, et al.
(författare)
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The ‘externalisation’ of local public service delivery : experience in Italy and Sweden
- 2010
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Ingår i: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
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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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| 3. |
- Broberg, Pernilla, et al.
(författare)
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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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Ingår i: 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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Tidskriftsartikel (refereegranskat)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.
(författare)
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Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?
- 2011
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Ingår i: International Journal of Accounting and Finance. - : InderScience Publishers. - 1752-8224. ; 3:1, s. 49-71
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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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| 5. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
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Mechanisms of corporate governance going international : outlining a theory of and an initial test of the performance effects
- 2008
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Konferensbidrag (refereegranskat)abstract
- Globalisation includes international product markets and capital, but also involves internationalisation of corporate governance mechanisms. We propose that internationalisation of governance mechanisms is related to improved performance of the corporation. For example, listing at several stock markets implies pressure to improve information flow and stronger adherence to international standards, which will reduce possibility for slack. Recruiting top managers and board members from an international arena will, among other things, enlarge the market for managerial labour and the market for board members, presumably putting more pressure on present managers and board members, and increase the probability of finding an adequate new manager or new board members. An integrated EU would support the internationalisation of the mechanisms through reducing the transaction costs of Europeanization. An initial test on a sample of listed Swedish corporations indicates that the proposition could be rejected. Two main reasons can be found as an interpretation of the results 1.) that mechanisms with governance functions, such as capital structure and the board have several functions, and that the governance function is not always the most important one, and 2.) that governance mechanisms cannot be analysed in isolation, since they are included in a coherent corporate governance strategy.
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| 6. |
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| 9. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(författare)
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Blood in the board room : family relationships influencing the functions of the board
- 2011
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Ingår i: Academy of Management Annual Meeting Proceedings. - : Academy of Management. - 0065-0668 .- 2151-6561. ; :January, Meeting Abstract Supplement, s. 1-6
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)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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| 10. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(författare)
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Blood in the boardroom : Family relationships influencing the functions of the board
- 2012
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Ingår i: The Journal of Family Business Strategy. - : Elsevier BV. - 1877-8585 .- 1877-8593. ; 4:4, s. 207-219
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Tidskriftsartikel (refereegranskat)abstract
- The board of directors at the family firm is often dominated by family members. While research has acknowledged the presence of the family, it has neglected the actual family composition of the board and the effects it has on the board's activities. We study the family composition of the board through using insights from evolutionary psychology, stressing genetic kinship. We present a model where the contingency of genetic relationships of the family directors influences the functional emphasis of the family firm's board. Testing the hypotheses on a convenience sample of 68 small and medium-sized Swedish family firms, we find indications of genetic kinship influencing the functions of the board. We suggest the development of the family conception along these lines, where the importance of kinship ties and characteristics of nepotism are explored. The practical implication is a recommendation for families to have a conscious strategy to manage nepotism.
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