| 1. |
- Elliot, Viktor, et al.
(författare)
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National implications of EU harmonization - The case of banks' reporting requirements in Sweden
- 2019
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this paper is to discuss how internationally formulated policies and regulation of banks affect national supervisory practices and what consequences this may have on the form and quality of banking supervision conducted on the national level. Using the case of Swedish banks’ reporting requirements, we argue that the last decade of EU level regulatory reforms are motivated by a different “regulatory agreement” (Young 2016) than the Swedish one. In the decade since the global financial crisis 2007-2009, banking regulation reforms appear to be shaped by a view that all financial institutions are more or less immoral and cannot be trusted to self-regulate. The development can be characterized as a move from a dialogue based relationship between the supervisor and the supervised (Roberts, 2009) and being based on fairly high levels of trust (Tomkins, 2001), to a more quantitative and centralized supervision based on collection and comparison of large amounts of standardized quantitative data. We argue that Swedish financial regulation and supervision traditionally were based on the notion of dialogue and mutual trust and less on extensive reporting requirements. Thus, for Sweden to conform to the post-crisis international regulatory framework, this means abandoning what appears to be a fairly well-functioning national arrangement.
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| 4. |
- Crawford, Jason, et al.
(författare)
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Accounting and control in banks : A literature review
- 2017. - 1
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Ingår i: Bank Regulation. - New York : Routledge. - 9781138680500 - 9781315563893 ; , s. 15-63
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter addresses the gap by identifying and analyzing present knowledge on accounting and control in banks, examines how this research has developed over the time period studied, and proposes some possible avenues for future research. It analyzes the literature studied by applying the reasoning contained in the Fredrik Nilsson and Anna-Karin Stockenstrand framework. The framework supports an empirical categorization of studies using a top-down perspective of banks from regulation, to governance, to financial reporting, and to internal aspects of banks. The Financial and Accounting Regulation category address several issues affecting accounting and control in the banking sector. E. Bengtsson identifies increased political influences on international accounting standard-setting as well as International Accounting Standards Board governance and accountability structures following the 2007 crisis. The financial reporting and disclosure literature addresses issues surrounding risk assessment, investor decision-usefulness, valuation, and governance. The literature on bank visibility addresses bank architecture as well as bank profits and their influence on legitimacy.
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| 5. |
- Elliot, Viktor, et al.
(författare)
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Bankboken: hur banker fungerar, drivs och regleras
- 2019
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Att kanalisera pengar mellan de som har pengar att avvara och de som behöver låna har varit en nyckelfunktion för banker i många hundra år och kommer sannolikt att förbli så under en överskådlig framtid. I Bankboken behandlas hur moderna banker styrs och regleras, vilka rapportkrav de omfattas av och hur riskhanteringen organiseras och utformas. Boken innehåller utförliga beskrivningar av de många bankspecifika begrepp som förekommer inom bankbranschen och sätter dem i sitt sammanhang. Med avstamp i bankens historia åskådliggörs hur banker omformats från små, enkla företag till stora finansiella varuhus som idag utmanas av digitalisering och en allt striktare reglering. Andra områden som diskuteras är bland annat: • hur den tekniska utvecklingen inverkar på banker och vilka effekter den kan tänkas ha på bankernas roll i framtiden • vikten av att särskilja mellan banker och de människor som arbetar där • bankernas roll i samhället och varför de behövs som ett smörjmedel i ekonomin. Bankboken är avsedd för dig som vill skaffa dig en bättre förståelse för varför banker finns, hur de fungerar och hur modern bankverksamhet organiseras, styrs och regleras.
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| 6. |
- Forsberg, Per, 1972-, et al.
(författare)
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Resistance to Financialization : Insights about collective resistance through distancing and persistence from two ethnographic studies
- 2014
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Ingår i: Journal of Organizational Ethnography. - : Emerald Group Publishing Limited. - 2046-6749 .- 2046-6757. ; 3:2, s. 169-187
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Tidskriftsartikel (refereegranskat)abstract
- Purpose– The purpose of this paper is to contribute with knowledge about how resistance to the neo-liberal agenda is made possible, especially through renewal and reproduction of collective communities. Design/methodology/approach– Using two ethnographical studies, one of a chamber orchestra and one of a shipping company for illustrating resistance. Findings– It is resistance through distancing and creation of a “hidden script” that prevents the collective community from be broken down by individualization. However, resistance through distancing needs to be combined with resistance through persistence in order to become intelligent. Originality/value– The paper makes use of ethnographic studies to investigate possibilities of resistance. The study has also found it fruitful to combine James Scott's (1990) notion of collectively created hidden scripts with Collinson's (1992, 1994) notion of resistance through distancing and persistence.
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| 7. |
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| 8. |
- Marton, Jan, 1964, et al.
(författare)
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Financial Accounting
- 2023. - 1
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Bok (populärvet., debatt m.m.)abstract
- Financial accounting is a process that goes from the company’s transactions, through the accounting system and production of financial statements, to the use and analysis of the information by external parties. The analysis of financial statements is the basis for many important decisions. This book explains the fundamental role of financial accounting in the economy.The book covers both technical and conceptual aspects of financial accounting. The double-entry accounting system forms the technical base of financial accounting. There are also chapters that explain how to prepare a cash flow statement and consolidated financial statements. Learning how to analyze financial statements is supported by hands-on calculation of important ratios.The book has a strong conceptual focus, emphasizing that an understanding of concepts is necessary for a full understanding of financial accounting. It starts with a discussion of the functions of financial accounting, and the reason it exists. There is a substantial focus both on how different financial statements are linked and the conceptual meaning of the items in those statements. Accounting principles are discussed. Finally, the conceptual meaning of different ratios is discussed from a financial statement user perspective.
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