| 1. |
- Bergh, Gunnar, et al.
(författare)
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En svensk magister håller
- 2007
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Ingår i: Upsala Nya Tidning. - Uppsala : Uppsala Nya Tidning. - 1104-0173. ; :2 april
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Tidskriftsartikel (populärvet., debatt m.m.)
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| 2. |
- Brunsson, Nils, 1946-, et al.
(författare)
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Marknadens makt
- 2009. - 2nd edition
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Bok (övrigt vetenskapligt/konstnärligt)
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| 3. |
- Furusten, Kristina, 1965-
(författare)
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Det förändrade kontraktet : Banker och företagskonkurser under 1990-talets finanskris
- 2009
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- During the first years of the 1990s Sweden experienced a severe financial crisis. Many companies and banks in Sweden were in financial distress. In 1992, the number of bankruptcies was the highest in Swedish history and the financial system was headed towards a total break down. Several Swedish banks were forced to accept governmental support in order to avoid bankruptcy, and were at the same time publicly criticised for driving companies into bankruptcy through unexpected termination of credit contracts and demands for additional security. Bank ethics were highly questioned. This thesis discusses what happens to the implicit and explicit contracts between banks and their customers when both parties are in financial distress. According to the traditional principal-agent theory, as principals, banks are supposed to monitor their customers, the agents, in order to ensure that the agents fulfil their loan agreements and repay their debts to the banks. The agents are assumed to behave opportunistically to the detriment of the banks. During a period of deep financial crisis for the Swedish banks, there was, however, reason to believe that the banks may have acted opportunistically to the detriment of the customers. The major findings of this thesis show that the banks broke the implicit contracts and activated the explicit contracts to a greater extent during the financial crisis. This indicates that the banks’ relationship with the customer became more formal, and branch managers and local loan officers became more closely tied to internal rules during and following the financial crisis than before the crisis. The major conclusion of the thesis is that when the principal, in this case the bank, experiences a period of crisis, implicit contracts are likely to be neglected and explicit contracts activated due to increased external pressure on the bank to change its procedures. The principal can thus be expected to behave more opportunistically in order to disassociate itself from previous standard operating procedures found to be illegitimate, at the same time as individual branch managers and loan officers can be expected to behave opportunistically and terminate loan agreements in order to evade personal responsibility for possible future credit losses.
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| 6. |
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| 7. |
- Grünberg, Jaan, et al.
(författare)
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Revision och bolagsstyrningskoden
- 2005
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Ingår i: Uppdrag revision. - : SNS-förlag, Stockholm. ; , s. 122-132
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 8. |
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| 9. |
- Hallén, Lars, 1946-, et al.
(författare)
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Autonomin bra för studenterna
- 2009
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Ingår i: Upsala Nya Tidning. ; :2 mars
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Tidskriftsartikel (populärvet., debatt m.m.)
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| 10. |
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| 11. |
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| 12. |
- Karén, Mats, 1942-, et al.
(författare)
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Two studies on management accounting systems and performance in Swedish firms
- 2008
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Doctoral Thesis at Uppsala University Dissertation presented at Uppsala University to be publicly examined in Hörsal 2, Ekonomikum, Uppsala, Tuesday, November 11, 2008 at 10:15. Mats Karén for the degree of Doctor of Philosophy. The examination will be conducted in Swedish. Dissertation presented at Uppala University to be publically examined in Hörsal 2, Ekonomikum, Uppsala, Tuesday, November 11, 2008 at 14.15. Sten Ljunggren, for the degree of Doctor of Philosophy. The examination will be conducted in Swedish. Abstract Karén, Mats & Ljunggren, Sten, 2008. Title: Two studies on management accounting systems and performance in Swedish firms, 24 pp. Distributor: Uppsala University, Department of Business Studies, Box 513, SE – 751 20 Uppsala, Sweden. ISSN 1103-8454 The two studies reported in this thesis deals with two related management accounting problems with an empirical basis in Swedish firms. In the first study we analyse the existence of measures and methods within management accounting practice in Swedish firms. We aim at a systematic description of practice. We conduct a field study with broad data collection. We search for differences in firms and their contingencies. The results of the study showed some distinctive patterns. The existence of measures and methods is widespread and at the same time limited in the single firm. Simple measures and methods are more frequent than more complicated ones. There are some connections to chosen contingency variables, but with only 15 firms. Some firms do not seem to fit into one of the patterns identified. In the second study we analyse performance in Swedish firms. How can performance best be explained? To do this we start using two competing models, one model inspired from traditional contingency theory and one where a relation-based theory view is incorporated into a traditional contingency theory model. The two models differ in their view of variable causality: single directed in traditional contingency theory and reciprocal non recursive in the relation-based model. We analyse the explanatory power of the relation-based model in two steps, is there a reciprocal adjustment between the chosen variables and is there a positive interaction affect on performance? Then we compare the two models explanatory power of performance. From this point of departure we develop the traditional contingency theory model to a congruence fit-model and then compare this model with the relation-based model. In a concluding discussion we use a neo-contingency theory view model inspired by concepts such as quasi-fit and hetero-performance and compare to the relation-based model. An electronic survey was used in the data collection. The results showed that the relation-based-model has a greater explanatory power then models inspired by traditional contingency theory. Karén, Mats & Ljunggren, Sten, Department of Business Studies, Uppsala University, Box 513, SE – 751 20 Uppsala, Sweden ISSN 1103-8454 © Mats Karén and Sten Ljunggren Printed in Sweden 2008 by Universitetstryckeriet, Ekonomikum, Uppsala, Sweden
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