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  • 1.
    Argento, Daniela
    et al.
    Department of Business and Social Studies, University of Siena, Siena, Italy.
    Grossi, Giuseppe
    Department of Business and Social Studies, University of Siena, Siena, Italy.
    Tagesson, Torbjörn
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Collin, Sven-Olof
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    The ‘externalisation’ of local public service delivery: experience in Italy and Sweden2010Ingår i: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, nr 1, s. 41-56Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    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.

  • 2.
    Blank, Veronica
    et al.
    Ernst & Young AB.
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Broberg, Pernilla
    Lund University.
    Explaining Municipal Audit Costs: Considering the Principal2009Rapport (Övrig (populärvetenskap, debatt, mm))
    Abstract [en]

    Studies of audit fees have focused on the audit market and on the organisational costs related to the production of audit. Audit is, however, an activity that is oriented towards the principal of the organisation, and could therefore be expected to vary according to the relationship between the agent and the principal, and vary according to the organisation of the principal. This is the governance issue of auditing. We hypothesize that audit fees are used mainly as a signalling device by agents and as a means of reducing conflict among agents when communicating to principals, be they citizen, the mass media or interest group. The model is tested on data from Swedish municipalities, thus extending the study of audit fees to political organisations. The test results supported the ordinary propositions of organisation and markets, as well as the proposition of the principal, thus suggesting that audit could be managed without managing auditors.

  • 3.
    Broberg, Pernilla
    et al.
    Department of Business Administration, School of Economics and Management, Lund University, Lund, Sweden.
    Tagesson, Torbjörn
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Collin, Sven-Olof
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    What explains variation in voluntary disclosure?: A study of the annual reports of corporations listed on the Stockholm Stock Exchange2010Ingår i: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 14, nr 4, s. 351-377Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    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.

  • 4.
    Collin, Sven-Olof
    et al.
    Dept. of Business Administration, Lund University, P.O. Box 7080, S-220 07 Lund, Sweden.
    Johansson, Ulf
    Dept. of Business Administration, Lund University, P.O. Box 7080, S-220 07 Lund, Sweden.
    Svensson, Katarina
    Dept. of Business Administration, Lund University, P.O. Box 7080, S-220 07 Lund, Sweden.
    Ulvenblad, Per-Ola
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Market Segmentation in Scientific Publications: Research Patterns in American vs European Management Journals1996Ingår i: British Journal of Management, ISSN 1045-3172, E-ISSN 1467-8551, Vol. 7, nr 2, s. 141-154Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Ideal science should conform to certain criteria or goals, among them the goals of universalism and commonality. Realization of these goals may be limited, however, through the dividing up of researchers in terms of geographical borders. In this study the general hypothesis is tested that there is a segmentation of the society of management researchers into a North American (US) and a European (E) segment, a segmentation which is furthered by differences in incentive schemes and in paradigms. Four leading management journals from North America and from Europe, respectively, and the 242 articles they contained published in 1993 were selected to represent the different geographical segments. The results provide: support for the existence of two such segments; support for differences in incentive schemes influencing the articles; support for their being paradigm differences between the two segments; and support for a paradigm effect being stronger in US-journals than in E-journals, US-authors are more willing, however, to conform to the E-paradigm than vice versa. We argue for methodological pragmatism in order to reduce the presumed counter-productive effects of paradigmatic rigidity.

  • 5.
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    The Boards Functional Emphasis: A Contingency Approach2008Ingår i: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 6, nr 2, s. 73-88Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The understanding of the board of a corporation and its behavior is limited, despite the board’s societal importance. We present a contingency approach to the board’s functional emphasis, considering a fourth function in addition to monitoring, decision making, and service or resource provision. The additional function is conflict resolution (or principal identification). The approach contrasts with mainstream research by assuming that the firm is a nexus of investments, avoiding the empirical assumption that the shareholder is the sole principal. We derive propositions that are not restricted to any empirical category of a corporation, and address praxis implications for managing functional disharmony.

  • 6.
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    The boards functional emphasis a contingency approach2008Ingår i: Corporate Board: Role, Duties & Composition, ISSN 1810-8601, E-ISSN 2312-2722, Vol. 4, nr 2, s. 24-39Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The understanding of the board of a corporation and its behavior is limited, despite the board’s societal importance. We present a contingency approach to the board’s functional emphasis, considering a fourth function in addition to monitoring, decision making, and service or resource provision. The additional function is conflict resolution (or principal identification). The approach contrasts with mainstream research by assuming that the firm is a nexus of investments, avoiding the empirical assumption that the shareholder is the sole principal. We derive propositions that are not restricted to any empirical category of a corporation, and address praxis implications for managing functional disharmony. © 2008 Virtus Interpress.

  • 7.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Governance Strategies in local government: A study of the governance of municipal corporations in a Swedish municipality2009Rapport (Övrigt vetenskapligt)
    Abstract [en]

    Municipal corporations can be seen as a method of disintegrating municipal operations but retaining control through those corporations. We assume that the municipal influence of the corporation can be described through the concept of governance strategy. Through a case study of seven corporations in one Swedish municipality, we found that emphasis was put on corporate strategy as a governance mechanism and that the board only retained a latent capacity. Furthermore, financial control and executive compensation were hardly ever used as a governance mechanism, which led us to formulate the ‘chamber concert’ hypothesis: The use of governance mechanisms is influenced by traditions, norms, knowledge, and governance needs.

  • 8.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Governance strategies in local government: a study of the governance of municipal corporations in a Swedish municipality2010Ingår i: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, nr 4, s. 373-389Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Municipal corporations can be seen as a method of disintegrating municipal operations, but retaining control through those corporations. We assume that the municipal influence of the corporation can be described through the concept of governance strategy. Through a case study of seven corporations in one Swedish municipality, we found that emphasis was put on corporate strategy as a governance mechanism and that the board only retained a latent capacity. Furthermore, financial control and executive compensation were hardly ever used as governance mechanisms, which led us to formulate the ’chamber concert’ hypothesis: the use of governance mechanisms is influenced by traditions, norms, knowledge and governance needs. Copyright © 2010 Inderscience Enterprises Ltd.

  • 9.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Andersson, A.
    Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
    Cato, J.
    Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
    Hansson, K.
    Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
    Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories2009Ingår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, nr 2, s. 141-174Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative. © 2008 Elsevier Ltd. All rights reserved.

  • 10.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Umans, Timurs
    Centre for Business Studies, School of Health and Society, Kristianstad University, Sweden.
    Turnover and heterogeneity in top management networks: A demographic analysis of two Swedish business groups2008Ingår i: International Journal of Business Science and Applied Management, ISSN 1753-0296, E-ISSN 1753-0296, Vol. 3, nr 3, s. 31-55Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    A theory based on the demography of top management teams is used to explain membership turnover in two Swedish business groups, network analysis being used to define group membership. The results suggest these business groups possess a combination of financial and industrial experience as a group resource and the socialising strategy of control as a force counteracting the conflict-producing force of heterogeneity. An organisational demographic perspective focusing on opposing forces of heterogeneity and homogeneity is developed. It is shown that the perspective can be applied both to formal organisations and to informal ones such as networks.

  • 11.
    Tagesson, Torbjorn
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Blank, Veronica
    Ernst and Young, Malmö, Sweden.
    Broberg, Pernilla
    Lund University, Lund, Sweden.
    Collin, Sven-Olof
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites: A Study of Social and Environmental Reporting in Swedish Listed Corporations2009Ingår i: Corporate Social Responsibility and Environmental Management, ISSN 1535-3958, E-ISSN 1535-3966, Vol. 16, nr 6, s. 352-364Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial statements. One important channel is the Internet. The aim of this study is to explain the extent and content of social disclosure information on corporations' websites. The empirical data in this study is based on annual financial statements and such websites. A multi-theoretical framework is used in order to explain the extent and content of social disclosures on corporate websites. The findings support the positive correlation of size and profitability with the content of social disclosure information on these websites. In general, State-owned corporations disclose more social information on their websites than privately owned corporations do. There are significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment.

  • 12.
    Tagesson, Torbjörn
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Blank, Veronica
    Ernst & Young AB.
    Broberg, Pernilla
    Lund University.
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    What explains the extent and content of social disclosures on corporate websites?2009Rapport (Övrigt vetenskapligt)
    Abstract [en]

    The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial statements. One important channel is the Internet. The aim of this study is to explain the extent and content of social disclosure information on corporations’ websites. The empirical data in this study is based on annual financial statements and such websites. A multi- theoretical framework is used in order to explain the extent and content of social disclosures on corporate websites. The findings support that size and profitability are positively correlated with the content of social disclosure information on these websites. In general, State-owned corporations disclose more social information on their websites than privately owned corporations do. There are significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content.

1 - 12 av 12
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