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von Koch, Christopher
Publications (10 of 22) Show all publications
von Koch, C. (2016). Ski carrier. European Patent Organisation EP 2 998 006 A1.
Open this publication in new window or tab >>Ski carrier
2016 (English)Patent (Other (popular science, discussion, etc.))
Abstract [en]

A ski carrier (10) for carrying a pair of skis (36) is described. The ski carrier (10) comprises a pair of ski poles (12), each having an elongated shaft (16) and a handle (22) that can be attached in a first and a second orientation relative to the shaft. The first orientation is suitable for skiing. Each ski pole further has a wheel (24) with an axis of rotation (26) that is transverse to the shaft in the second orientation. The ski carrier further has a lock (46) for releasably locking the handles together so that they can support the pair of skis and functions as a rolling cart.

National Category
Other Engineering and Technologies not elsewhere specified
Research subject
Technology (byts ev till Engineering)
Identifiers
urn:nbn:se:lnu:diva-61310 (URN)
Patent
European Patent Organisation EP 2 998 006 A1 (2016-03-23)
Available from: 2017-03-13 Created: 2017-03-13 Last updated: 2017-03-14Bibliographically approved
von Koch, C., Nilsson, O. & Jönsson, M. (2015). How Country-Level Corporate Governance Impacts Information Environment: Using a New Model with More Forecast Properties. International Journal of Business and Social Science, 6(8), 14-26
Open this publication in new window or tab >>How Country-Level Corporate Governance Impacts Information Environment: Using a New Model with More Forecast Properties
2015 (English)In: International Journal of Business and Social Science, ISSN 2219-1933, E-ISSN 2219-6021, Vol. 6, no 8, p. 14-26Article in journal (Refereed) Published
Abstract [en]

Financial analyst forecast properties are often used to measure the information environment (IE) within which firms operate. The three most common analyst proxies for IE are analyst following, analyst forecast accuracy, and analyst forecast dispersion. Research using these forecast properties indicates that country-level corporate governance (CCG) positively affects IE. However, consider that analyst properties are determined by both public and private information and that these proxies do not enable determining these two dimensions; even so, they can be interpreted as a rough proxy for IE, in particular because there are models that measure the proportion and precision of private information, the precision of public information and the precision of total information using analyst data. We claim that it is especially important to understand these dimensions and that the relationship between CCG and IE has not been fully investigated. The aim of this paper is therefore to investigate this relationship more thoroughly using a new model as a proxy for firms’ IE. We use a worldwide sample, and our results show that higher levels of CCG significantly and positively affect IE. Greater CCG improves the precision of both public and total information. Additionally, our results indicate that precision in private information is unaffected by greater CCG and that analysts use relatively less private information in their forecasts with increased CCG. We can therefore conclude a generally positive relationship between CCG and IE with improved public information. 

Place, publisher, year, edition, pages
Center for Promoting Ideas, 2015
Keywords
information environment, analyst forecasts, comparative study
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-47316 (URN)
Available from: 2015-11-17 Created: 2015-11-17 Last updated: 2017-12-01Bibliographically approved
von Koch, C., Nilsson, O. & Collin, S.-O. Y. (2015). The influence of investor protection on the performance of financial analysts: Time series analyses in four different legal systems. International Journal of Disclosure & Governance, 12(May 2015), 167-184
Open this publication in new window or tab >>The influence of investor protection on the performance of financial analysts: Time series analyses in four different legal systems
2015 (English)In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 12, no May 2015, p. 167-184Article in journal (Refereed) Published
Abstract [en]

In the corporate governance landscape there are several different groups of so-called gatekeepers who act as intermediary between the company and investors. Financial analysts represent one of these groups that have been especially tied to the question of how corporate laws affect the overall efficiency of corporate governance. It has, for example, been proposed that their performance, that is, predicting earnings per share (EPS), is influenced by the strength of the legal system in terms of investor protection. In this study we analyze this relationship in four European countries using a newly developed index for investor protection. This allows us to conduct analysis both cross-sectionally and over time, which is an opportunity for a more refined analysis of the impact of strengthened investor protection than prior studies. Our main conclusion is that there is overall support for the proposition that there is a relation between financial analysts’ performance and the strength of legal protection based on both analyses of changes over time and between countries. Their performance is better with a higher degree of investor protection. But we also claim that the analysts’ role and investor protection can be seen as a substitution for each other when working as mechanisms in the corporate governance landscape, as there is a more extensive market for analysts when there is less investor protection. The results provide an in-depth analysis of the effect of strengthened legalization and also how different corporate governance mechanisms can affect each other. This is especially of value for policy makers and academics interested in the impact and consequences of legal reforms.

Place, publisher, year, edition, pages
Palgrave Macmillan, 2015
National Category
Economics and Business Business Administration
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-40998 (URN)10.1057/jdg.2014.1 (DOI)000363677400004 ()2-s2.0-84929083198 (Scopus ID)
Available from: 2015-03-18 Created: 2015-03-18 Last updated: 2018-04-18Bibliographically approved
von Koch, C. (2015). The relationship between firm level corporate governance and the performance of financial analysts. International Journal of Business and Social Science, 6(2)
Open this publication in new window or tab >>The relationship between firm level corporate governance and the performance of financial analysts
2015 (English)In: International Journal of Business and Social Science, ISSN 2219-1933, E-ISSN 2219-6021, Vol. 6, no 2Article in journal (Refereed) Published
Abstract [en]

Present study investigates the relationship between firm level corporate governance and the performance of financial analysts. By using a comprehensive database the analysis integrates several dimensions of firm level corporate governance as well as the dimension legal context. The result show support for a positive relationship between corporate governance and financial analyst performance. However, based on the fact that the sample is divided into companies belonging to civil law and common law countries, this conclusion must be nuanced. We can conclude that there is just support for a positive relation between firm-level corporate governance and forecast accuracy in civil law countries, and only support for a negative relation between firm-level corporate governance and forecast dispersion in common law countries. However, all firms with strong corporate governance in the two different contexts have a greater analyst following. Furthermore, we find that the variables related to the board seem to matter independently of the context concerning the improved performance of the analyst. In addition, in both civil and common law countries, the higher improved function of the board and ownership increases the demand for analysts, while improved audit function as well as improved takeover regulation lessen the demand for analysts. 

Place, publisher, year, edition, pages
Center for Promoting Ideas, 2015
Keywords
financial analysts, corporate governance, civil law, common law
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-47315 (URN)
Available from: 2015-11-17 Created: 2015-11-17 Last updated: 2017-12-01Bibliographically approved
von Koch, C., Nilsson, O., Jönsson, M. & Jansson, A. (2014). An empirical study of the method effect in analysing the adoption of IFRS. Accounting and Finance Research, 3(2), 153-169
Open this publication in new window or tab >>An empirical study of the method effect in analysing the adoption of IFRS
2014 (English)In: Accounting and Finance Research, ISSN 1927-5986, E-ISSN 1927-5994, Vol. 3, no 2, p. 153-169Article in journal (Refereed) Published
Abstract [en]

This study investigates the consequences of using different methods when making conclusions about the effect of IFRS. The study’s contribution is related to the suggestion that research design must be considered when analysing the results of prior studies on the adoption of IFRS. In summary, our results demonstrate that the impact of IFRS on accounting quality measured as financial analysts’ information environment depends on the model used. Using the same model as in prior research (the BKLS model) our results confirm earlier studies that IFRS adoption improves the information environment for analysts. However, when using a more sophisticated model no such improvement can be found.

Keywords
IFRS, Information environment, Analyst forecasts, Comparative study
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-39170 (URN)10.5430/afr.v3n2p153 (DOI)
Available from: 2015-01-15 Created: 2015-01-15 Last updated: 2017-12-05Bibliographically approved
von Koch, C., Collin, S.-O. Y., Jönsson, M. & Nilsson, O. (2013). Investor protection regulation and information in capital markets. In: : . Paper presented at 6th International Workshop on Accounting & Regulation, Siena, July 4-6, 2013.
Open this publication in new window or tab >>Investor protection regulation and information in capital markets
2013 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-31578 (URN)
Conference
6th International Workshop on Accounting & Regulation, Siena, July 4-6, 2013
Available from: 2014-01-22 Created: 2014-01-22 Last updated: 2017-02-17Bibliographically approved
von Koch, C., Nilsson, O., Jönsson, M., Andersson, J. & Matthiesen, E. (2013). The impact of firm-level shareholder protections on abnormal returns on insider trading. Journal of Business and Financial Affairs, 3(1)
Open this publication in new window or tab >>The impact of firm-level shareholder protections on abnormal returns on insider trading
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2013 (English)In: Journal of Business and Financial Affairs, ISSN 2167-0234, Vol. 3, no 1Article in journal (Refereed) Published
Keywords
Shareholder protection, Insider trading, Firm-level
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-31463 (URN)10.4172/2167-0234.1000114 (DOI)
Available from: 2014-01-15 Created: 2014-01-15 Last updated: 2017-02-17Bibliographically approved
von Koch, C., Nilsson, O. & Jönsson, M. (2013). The interaction between country and firm-level corporate governance. In: : . Paper presented at 10th workshop on corporate governance, Brussels, 10-11 october, 2013.
Open this publication in new window or tab >>The interaction between country and firm-level corporate governance
2013 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-31483 (URN)
Conference
10th workshop on corporate governance, Brussels, 10-11 october, 2013
Available from: 2014-01-16 Created: 2014-01-16 Last updated: 2017-02-17Bibliographically approved
Jönsson, M., von Koch, C., Nilsson, O. & Homayoun, S. (2013). The interaction between country-level and firm-level corporate governance. In: : . Paper presented at EAA 2013, European Accounting Association 36th annual congress, Paris, May 6-8, 2013.
Open this publication in new window or tab >>The interaction between country-level and firm-level corporate governance
2013 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-31482 (URN)
Conference
EAA 2013, European Accounting Association 36th annual congress, Paris, May 6-8, 2013
Available from: 2014-01-16 Created: 2014-01-16 Last updated: 2017-02-17Bibliographically approved
von Koch, C., Nilsson, O., Jönsson, M. & Jonnergård, K. (2013). The interaction between Country-Level and Firm-level Corporate Governance. International Journal of Business and Social Science, 4(13), 78-92
Open this publication in new window or tab >>The interaction between Country-Level and Firm-level Corporate Governance
2013 (English)In: International Journal of Business and Social Science, ISSN 2219-1933, E-ISSN 2219-6021, Vol. 4, no 13, p. 78-92Article in journal (Refereed) Published
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-31461 (URN)
Available from: 2014-01-15 Created: 2014-01-15 Last updated: 2017-12-06Bibliographically approved
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