| 1. |
- Annoch, Hadjikhani, 1985-, et al.
(författare)
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The Impact of Changing Regulatory Environments on Bank Executives Strategy Formation
- 2017
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Ingår i: Bank Regulation. - New York : Routledge. - 9781138680500 ; , s. 159-182
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Bokkapitel (refereegranskat)abstract
- To assure future survival in a constantly changing environment, the executives’ task is to adapt the firm’s strategies according to their expected changes in the environment. Mintzberg (1978) describes this process as the interplay between environmental changes and organizational adaptation mediated by executive decision-making. For the executives in an internationalizing firm, the process of strategy formation is becoming increasingly complex, as it includes changes in several environments formed by foreign markets (Ghauri and Holstius 1996). The Uppsala internationalization process (IP) model (Johanson and Vahlne 1977, 1990) explains the firm’s internationalization process as driven by the firm’s strive for gaining market knowledge through experiential learning and allocate the firm’s resources to build market commitment. In this vein the specificity in the general conditions of the environment is held at the country level and often only rudimentarily defined. The environment is commonly assumed to be uncontrollable by the single firm, meaning that decisions in the internationalization process are reactive to the environment and occurring changes therein (Håkansson and Snehota 1989; Johanson and Vahlne 1977). Problems and opportunities are thereby instigators for the executives’ decisions that follow an ‘evaluation of alternatives [which] is based on some knowledge about relevant parts of the market environment and about performance of various activities’ (Johanson and Vahlne 1977, p. 27). The purpose of this chapter is thereby to study when and how regulatoryenvironments in general or in specific foreign local markets affect executives’strategy formation in the internationalization process of firms. Afterthe introduction, a theoretical discussion building a conceptual model forexplaining executive strategy formation in a firm’s internationalization processis presented.
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| 2. |
- Brunsson, Karin, 1945-
(författare)
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Regulating Interest-Free Bankin
- 2017. - 1
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Ingår i: Bank Regulation. - New Yourk : Routledge. - 9781138680500 ; , s. 130-156
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 3. |
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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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One Regulation, Diverse Banks
- 2016
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Ingår i: Bank regulation : effects on strategy, financial accounting and management control / edited by Anna-Karin Stockenstrand and Fredrik Nilsson.. - New York : Routledge, 2016. | Series: Routledge studies in accounting ; 19 : Routledge. - 9781138680500
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Bokkapitel (refereegranskat)
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| 6. |
- Kashyap, Shruti
(författare)
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Transparency and Accountability in the European Financial Sector : The Markets in Financial Instruments Directive (MiFID) and Beyond
- 2017. - 1
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Ingår i: Bank Regulation. - : Routledge. - 9781315563893 - 9781138680500 ; , s. 104-129
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Bokkapitel (refereegranskat)abstract
- This chapter structures the background of inquiry into transparency and accountability in the financial sector is substantiated through an explanation of the interdisciplinary links between banking regulation and practice. In terms of regulatory focus, market efficiency and prudence are two important concerns in the context of financial markets and participants. Regarding market efficiency, market liquidity and information availability are important issues for regulators to consider. In the context of financial markets, transparency may provide the individual merit of promoting market efficiency under certain conditions, although it is generally better understood as a tool for accountability. EU policymakers had long considered how best to enhance market efficiency, and in 1993, they formally adopted the Investment Services Directive of 1993. During the 1980s, regulators were also focused on capital adequacy and the organizational resilience of banks. An important area where regulatory focus on transparency and accountability has risen is the area of internal control and governance within financial institutions.
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| 7. |
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| 8. |
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| 9. |
- Nilsson, Fredrik
(författare)
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Conclusions and implications
- 2017. - 1
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Ingår i: Bank Regulation. - New York : Routledge. - 9781138680500 - 9781315563893 ; , s. 359-372
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 10. |
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