| 1. |
- Grossi, Giuseppe, et al.
(author)
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European Commission adoption of IPSAS to reform financial reporting
- 2011
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In: Abacus. A Journal of Accounting and Business Studies. - 0001-3072 .- 1467-6281. ; 47:4, s. 525-552
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Journal article (peer-reviewed)abstract
- The article offers an overview of the modernization of the European Commission (EC) accounting system. It represents an integral part of an overall rationalization of the EC organizational, administrative and financial dimensions which has been carried out over the last decade. The reformed accounting system is a dual one: it is based both on cash accounting, to manage budget appropriations, and on accrual accounting, to draw up the financial statements. Seventeen accounting rules, which draw upon International Public Sector Accounting Standards (IPSAS) and are based on accrual accounting, were issued by the EC and are the foundation of this reformed system. Drawing on semi-structured interviews with Commission officials, this article tracks the key turning points, trajectories and outcomes of events within the implementation stage of this part of the EC accounting reform with a focus on the consolidation of annual accounts. The compilation of the consolidated financial statement (CFS) has become more complex. The original European Union (EU) organizational structure (Parliament, Council, Commission, Court of Justice and Court of Auditors) has broadened with the addition of agencies that were created during the early 1990s. Since 2005, these agencies have been included in the CFS of the EU, compiled according to IPSASs 6, 7 and 8. This article examines how the EU consolidation process has evolved over time and the drivers behind the reformed accounting systems and in particular the new consolidation approach, which is a result of the combination of the Continental and Anglo-Saxon governmental accounting approaches.
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| 2. |
- Hellmer, Stefan, 1954-
(author)
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Är du lönsam lilla småhus? : användarflexibilitet och lönsamhet för fjärrvärme i flerbostadshus, en tvärsnittsanalys
- 2011
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In: Ekonomisk bebatt. - 0345-2646. ; 39:3, s. 28-37
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Journal article (other academic/artistic)abstract
- En låg prisrespons hos konsumenter är en av förutsättningarna för ett naturligt monopol, som ett fjärrvärmeföretag, skall kunna utnyttja sin monopolställning. Fjärrvärme säljs företrädesvis för uppvärmning till flerbostadshus och småhus där småhusen har individuell mätning av förbrukningen medan flerbostadshusen har kollektiv mätning av förbrukningen. En grundläggande hypotes i denna studie är att småhusägare har en högre användarflexibilitet än konsumenter i ett flerbostadshus. I analysen används tvärsnittsdata för 187 fjärrvärmeverk i Sverige för året 2007 och resultatet indikerar att småhusägaren uppvisar en tydligt högre priselasticitet jämfört med flerbostadshuset. Analysen visar dessutom att varje ytterligare småhus som kopplas på i fjärrvärmenätet genererar en resultatminskning medan varje ytterligare flerbostadshus genererar en tydlig uppgång av rörelseresultatet för fjärrvärmeföretaget på orten.
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| 3. |
- 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. - 1752-8224. ; 3:1, s. 49-71
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Journal article (peer-reviewed)abstract
- Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general business factors and to a slighter degree by institutional factors. Especially, we find that institutional influence will be stronger when it is in the interest of important stakeholders; that impairments can be used as a mean of signalling trust to absent owners and that the institutional element of tradition cannot be tested separately from the agency element of opportunism.
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| 4. |
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| 5. |
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| 6. |
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| 7. |
- 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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| 8. |
- Hellmer, Stefan
(author)
-
Är du lönsam lilla småhus? : användarflexibilitet och lönsamhet för fjärrvärme i flerbostadshus, en tvärsnittsanalys
- 2011
-
In: Ekonomisk bebatt. - 0345-2646. ; 39:3, s. 28-37
-
Journal article (other academic/artistic)abstract
- En låg prisrespons hos konsumenter är en av förutsättningarna för ett naturligt monopol, som ett fjärrvärmeföretag, skall kunna utnyttja sin monopolställning. Fjärrvärme säljs företrädesvis för uppvärmning till flerbostadshus och småhus där småhusen har individuell mätning av förbrukningen medan flerbostadshusen har kollektiv mätning av förbrukningen. En grundläggande hypotes i denna studie är att småhusägare har en högre användarflexibilitet än konsumenter i ett flerbostadshus. I analysen används tvärsnittsdata för 187 fjärrvärmeverk i Sverige för året 2007 och resultatet indikerar att småhusägaren uppvisar en tydligt högre priselasticitet jämfört med flerbostadshuset. Analysen visar dessutom att varje ytterligare småhus som kopplas på i fjärrvärmenätet genererar en resultatminskning medan varje ytterligare flerbostadshus genererar en tydlig uppgång av rörelseresultatet för fjärrvärmeföretaget på orten.
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| 9. |
- Argento, Daniela, et al.
(author)
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Governance and control of externalized water service management : comparing solutions adopted in Italy and Sweden
- 2011
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In: Corporate Ownership & Control. - 1727-9232 .- 1810-3057. ; 8:3, s. 188-195
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Journal article (peer-reviewed)abstract
- In this paper the challenges imposed on corporate governance of water services in Italy and Sweden are analyzed and compared. From the comparative analysis we notice that with externalization of services more stakeholders become involved in the provision of the services. These stakeholders have common as well as divergent interests and the challenges thus become to find an alignment of interest among stakeholders in order to secure a sustainable provision of the services. The comparative analysis indicate that such alignment is especially difficult when stakeholders have heterogeneous background (public and private sector).
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| 10. |
- Elg, Ulf, et al.
(author)
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Retailers' management of CSR in their supplier relationships : does practice follow best practices?
- 2011
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In: International Review of Retail Distribution & Consumer Research. - 0959-3969 .- 1466-4402. ; 21:5, s. 445-460
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Journal article (peer-reviewed)abstract
- The aim of this study is to further explore (a) the extent to which retailers deploy corporate social responsibility (CSR) best practices to ensure social and environmental sustainability in international supplier relationships and (b) the association between firm characteristics and the retailers' CSR activities in the supply chain. As a first step, the study identifies eight best practices based on earlier research and the authors' qualitative studies of IKEA. As a second step, a survey of Swedish retailers was conducted. The results of the study suggest that a significant amount of the actors in the Swedish retail sector do not follow the majority of best practice as outlined and discussed in this study. Furthermore, it is found that sector belonging has a considerable impact on the extent that a retailer follows best practice, while firm size and internationalization experience also have a significant, albeit limited, impact on retailer behavior.
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