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Corporate governance influencing compliance with the Swedish Code of Corporate Governance
Linköping University.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (The Corporate Governance Research Group at Linnæus University)ORCID iD: 0000-0001-5098-1618
2016 (English)In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 13, no 3, 262-277 p.Article in journal (Refereed) Published
Abstract [en]

A code of corporate governance was introduced in Sweden in 2005. Although the code is mandatory, a company is allowed to override specific rules if it openly discloses the deviation and explains why it does not comply. The aim of this study is to explain how the governance structure, operationalized as the ownership structure, the board and the auditor, affects companies’ propensity to deviate from the Swedish Code. The empirical data in this study are based on the 2010 annual reports from 193 companies listed on the Stockholm Stock Exchange and data from the Swedish Corporate Governance Board. The findings show that concentrated ownership, smaller boards with directors with long tenure and audit firms with a high proportion of employees compared with partners increase the likelihood of deviance.

Place, publisher, year, edition, pages
Palgrave Macmillan, 2016. Vol. 13, no 3, 262-277 p.
Keyword [en]
Audit firm, Board of directors, Code of corporate governance, Compliance, Ownership, Concentration
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-55751DOI: 10.1057/jdg.2015.15OAI: oai:DiVA.org:lnu-55751DiVA: diva2:955351
Available from: 2016-08-25 Created: 2016-08-25 Last updated: 2016-11-07Bibliographically approved

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Collin, Sven-Olof Yrjö
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf