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  • 1.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nepotism – the Essence of Family Business2013In: Ownership, Governance, and Value in Family Firms, 2013, p. 94-Conference paper (Other academic)
  • 2.
    Ahlberg, Jenny
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Lazarevska, Aleksandra
    Audit firm adaption to expected deregulation of statutory auditing: The Swedish case2010Conference paper (Refereed)
    Abstract [en]

    In 2008 there was an expectation that the statutory audit would be abolished in Sweden within a few years. We surveyed audit firms in April 2009 in order to observe their strategic actions when facing this expected major deregulation of their market. We found that the firms appeared to be rather slow in strategic change, one reason being the presence of a strong profession; another, more speculative, reason being their belief in their strong auditing product and brand name; and a third reason being their present client base who needed to satisfy their major stakeholders, such as the state and the banks, through the audit. The agents of change, if any, appeared to be the audit chain firm and the firm partners.

  • 3.
    Andréasson, Emmeli
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rang, Marie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Uppdragsbrevet: en papperstiger2013In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208Article in journal (Other (popular science, discussion, etc.))
  • 4. Argento, Daniela
    et al.
    Grossi,, Giuseppe
    Tagesson, Torbjörn
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad.
    The ‘externalisation’ of local public service delivery: experience in Italy and Sweden2010In: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, no 1, p. 41-56Article in journal (Refereed)
    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.

  • 5.
    Broberg, P
    et al.
    Department of Business Administration, School of Economics and Management, Lund University.
    Tagesson, T
    School of Business and Engineering, Halmstad University.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange2010In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 14, p. 351-377Article in journal (Refereed)
    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.

  • 6. Broberg, Pernilla
    et al.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Tagesson, Torbjörn
    Axelsson, Monika
    Schele, Charlotta
    Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?2011In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 3, no 1, p. 49-71Article in journal (Refereed)
    Abstract [en]

    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.

  • 7.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Akademisk utbildning på undantag2010Other (Other (popular science, discussion, etc.))
  • 8.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Ansiktslöst och vulgärt Folksam2011Other (Other (popular science, discussion, etc.))
  • 9.
    Collin, Sven-Olof Yrjö
    Linnaeus University.
    Argument mot kvotering2008Other (Other (popular science, discussion, etc.))
    Abstract [sv]

    ej tillämpligt

  • 10.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Drivers of a budgets functional emphasis: A survey of Swedish organizations2010Conference paper (Refereed)
    Abstract [en]

    We present a contingency model where factors belonging to the environment, to the corporation and to the management control system of the corporation are expected to influence the functional emphasis put on the budget, i.e., the function of coordination, responsibility, evaluation put on a budget. Through a test on 111 Swedish corporations we find indications that the budgets major functional orientation is coordination and it is mainly driven by external factors, such as turbulence and competitive intensity. We conclude that corporations, at least inSweden, have reasons, although limited to coordination, to use budget.   

  • 11.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Duty governing human actions2010Other (Other academic)
    Abstract [en]

    We argue that humans have at least three basic instincts, the instinct of selfishness, of belongingness and of duty. We explore the instinct of duty through describing its origin in Kantian moral thinking and through extracting some implications of duty through analysing three persons and their actions. We believe that we make duty a reasonable category of human action, if not an instinct of humans, using evolutionary arguments in order to support our thesis. We indicate opportunities of empirically studying duty through offering testable hypotheses and suggestions of empirical design. Thus, we claim that management science can include Kant and action due to duty in the arsenal of explanations of human behaviour.

  • 12.
    Collin, Sven-Olof Yrjö
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Explaining municipal audit costs with emphasis on governance2008Conference paper (Refereed)
    Abstract [en]

    Studies of audit costs 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 costs 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 state, the mass media or interest group. Our model of determinants of audit costs is tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional set-up. The test supported the ordinary propositions of organisational and market determinants, as well as the proposition of the principal, thereby suggesting that audit could constitute a signal that can me managed.   

  • 13.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Folkpartiet är den fria akademins dödgrävare2010Other (Other (popular science, discussion, etc.))
  • 14.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Förbättra villkoren för ingenjörer’, (Improve the conditions for engineers)2011Other (Other (popular science, discussion, etc.))
    Abstract [sv]

    saknas på dessa artiklar

  • 15.
    Collin, Sven-Olof Yrjö
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Internationalisation of corporate governance mechanisms and its performance effects2008Conference paper (Refereed)
    Abstract [en]

    Globalization involves the internationalization of corporate governance mechanisms. We propose that internationalization of governance mechanisms is related to improved performance. For example, recruiting top managers from an international arena will enlarge the market for managerial labor, presumably putting more pressure on the present incumbents, and increase the probability of finding an adequate new manager. A test on a sample of listed Swedish corporations indicates that the proposition in general could be rejected. Our interpretation is 1.) that mechanisms with governance functions have several functions of which governance is but one, and 2.) that governance mechanisms cannot be analyzed in isolation, since they are included in a coherent corporate governance strategy.

  • 16.
    Collin, Sven-Olof Yrjö
    Linnaeus University.
    Mastering of the Corporation2008Other (Other academic)
    Abstract [en]

    The aims of the compendia can be summarised as to offer an eclectic integrated model of corporate governance which attempts to embrace essential economic phenomena from all the major parts of the capitalistic world. As such, we will try to explain the functioning of the corporation and factors influencing it, and we would feel content if the arguments presented here would help the reader to learn a satisfactory introduction to the field of corporate governance; to gain a multi-faceted opinion on the subject; and lastly to be motivated to learn more and to apply or change the theories and the models presented here.

  • 17.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    När vi är ensamma fortsätter vi strunta i högskolelagens paragraf 52010Other (Other (popular science, discussion, etc.))
  • 18.
    Collin, Sven-Olof Yrjö
    Linnaeus University.
    Ompröva slopad revisionsplikt2008Other (Other (popular science, discussion, etc.))
  • 19.
    Collin, Sven-Olof Yrjö
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Options are a CEO’s best friends: Executive compensation and ownership in Swedish listed corporations2009Conference paper (Other academic)
    Abstract [en]

    Ownership influence both level and composition of executive compensation. We develop this thesis through adding identity of the owner and its capacity to create a governance strategy to the traditional ownership concentration measure. Through a test on Swedish listed corporations 2008 we find that the identity of the owner, i.e., the strength of governance, influences the level of compensation and the concentration of ownership influences negatively the propensity to use options. We interpret it as a sign of options being less an incentive instrument, aligning the CEO’s interest with the absent owners interest, but more an indication of CEO strength and an instrument of recruitment.

  • 20.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Plagiarism by the profession: some experience from Sweden2014In: Приоритеты развития современного образования: Теория, методология, практика: (Priorities of developing of modern education: Theory, methods, praxis) / [ed] Atahova. V.N., Kharkiv: Народна украiнськая академiя (Peoples Ukranian Academy) , 2014, 1, p. 65-80Chapter in book (Other academic)
  • 21.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Reflections about Italian academic life in Economia Aziendale and its evolution2015In: Financial Reporting, ISSN 2036-671X, no 2, p. 5-25Article in journal (Refereed)
    Abstract [en]

    Applicants for habilitation to Associate and Full professor in Economia Aziendale has during two years been evaluated by a commission, containing four Italian professors and one international professor. Me, being the international evaluator, present here some of my observations and impressions from the evaluation and present some reflections about the evolution of the Italian academic system and the subject, Economia Aziendale. My main conclusion, that the tradition of the subject is, at least in the short run, at threat due to the push towards internationalisation, could be regarded as rather pessimistic. But it is also a call for governed development, which should benefit all of us in the area, the whole international community. 

  • 22.
    Collin, Sven-Olof Yrjö
    Linnaeus University.
    Revisionsbyråerna hänger inte med i utvecklingen2009Other (Other (popular science, discussion, etc.))
  • 23.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Revisorn ska inte göra statens jobb2010Other (Other (popular science, discussion, etc.))
  • 24.
    Collin, Sven-Olof Yrjö
    Linnaeus University.
    Skippa bonus2009Other (Other (popular science, discussion, etc.))
  • 25.
    Collin, Sven-Olof Yrjö
    Högskolan i Kristianstad.
    The boards functional emphasis – A contingency approach2008In: Corporate Ownership & Control, Vol. 6, no 2, p. 73-88Article in journal (Refereed)
    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.

  • 26.
    Collin, Sven-Olof Yrjö
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    The relationship between grade and university – Reflections from a university college’2009In: Вченi записк: Харкiвського гуманiтарного унiверситету "Народна украiнськая академiя / [ed] Astahova, Valentina, Kharkiv: Of Kharkiv University of Humanities "People’s Ukrainian Academy , 2009, 1, p. 163-183Chapter in book (Other academic)
    Abstract [en]

    The paper is dealing with the threat towards university standards inSweden, when the university system is facing a decreasing demand on education. We claim that there is a pressure towards higher grades and less working load on the students. The effect could be a slight decline of prestige for universities, but a step decline in academic standards at the university colleges since they have weaker academic traditions, staff and students, and experience a stronger political pressure from the local community. The reasoning is made with resonance from a case describing experiences from an accounting programme produced at a university college.

  • 27.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Togetherness as a governance system for guiding and developing the employees and the university2016In: Кадровый потенциал современных образовательных систем: Состояние и перспективы / [ed] Е.В.Астахова, Народная украинская академия, Харков, Украина , 2016Chapter in book (Refereed)
  • 28.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Universiteten sviker revisorerna2011In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 11, p. 44-45Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    De svenska universiteten tar intesitt ansvar att utveckla revisionen. Ochtyvärr är efterfrågan på en kritisk akademisklärarkår svag, särskilt från destörre revisionsbyråerna. Detta skapargrogrund för traditioner som integagnar professionen och dess möjligheteratt uppfylla sitt samhällsansvar

  • 29.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    “Vaskar” storföretagen aktieägarnas pengar?2014In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 1, p. 40-42Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Få belägg finns för att CSR ger vinst och ur ett strikt marknadsliberalt perspektiv är det oansvarigt att dela ut ägarnas pengar till filantropi. Det skriver professor Sven-Olof Yrjö Collin. Själv hoppas han dock på ett uppsving för den företagsform som ser samhällsbidrag som en självklarhet.

  • 30.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Vem räddar företagen’ (Who saves the corporations)2011Other (Other (popular science, discussion, etc.))
    Abstract [sv]

    saknas på debattartiklar

  • 31.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Ahlberg, Jenny
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Blood in the board room: Family relationships influencing the functions of the board2011Conference paper (Other academic)
    Abstract [en]

    We develop the concept of family through using insights from evolutionary psychology, stressing genetic kinship, i.e., blood relationships. We apply the family concept on the functional emphasis of family firm’s boards. Testing the hypotheses on a convenient-sample of 68 small and medium sized Swedish family firms, we find indications of blood relationships influencing the functions of the board. We suggest the development of the family conception according to these lines, where blood and the basic characteristics of nepotism are constitutive.      

  • 32.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Ahlberg, Jenny
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Blood in the board room: Family relationships influencing the functions of the board2012In: The Journal of Family Business Strategy, ISSN 1877-8585, E-ISSN 1877-8593, Vol. 4, no 4, p. 207-219Article in journal (Refereed)
    Abstract [en]

    The board of directors at the family firm is often dominated by family members. While research has acknowledged the presence of the family, it has neglected the actual family composition of the board and the effects it has on the board's activities. We study the family composition of the board through using insights from evolutionary psychology, stressing genetic kinship. We present a model where the contingency of genetic relationships of the family directors influences the functional emphasis of the family firm's board. Testing the hypotheses on a convenience sample of 68 small and medium-sized Swedish family firms, we find indications of genetic kinship influencing the functions of the board. We suggest the development of the family conception along these lines, where the importance of kinship ties and characteristics of nepotism are explored. The practical implication is a recommendation for families to have a conscious strategy to manage nepotism.

  • 33.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Ahlberg, Jenny
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Family governance of family firms2012Conference paper (Refereed)
  • 34.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University.
    Ahlberg, Jenny
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Berg, Karin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Broberg, Pernilla
    Kristianstad University.
    Karlsson, Amelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The auditor as consigliere in family firm2017In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, no 1, p. 2-20Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying.

    Design/methodology/approach

    The concept is tested through a survey conducted on 309 Swedish auditors.

    Findings

    The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function.

    Research limitations/implications

    The survey is limited in response rate and in separating governance situations from consigliere functions.

    Practical implications

    With reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity.

    Social implications

    Regulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors.

    Originality/value

    The paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.

  • 35.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Ahlberg, Jenny
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Gabrielsson, Jonas
    Lunds universitet.
    Blood in the board room: family relationships influencing the functions of the board2011In: Academy of Management. Annual Meeting Proceedings, ISSN 2151-6561, E-ISSN 2151-6561, no January, Meeting Abstract Supplement, p. 1-6Article in journal (Other academic)
    Abstract [en]

    We develop the concept of family through using insights from evolutionary psychology, stressing genetic kinship, i.e., blood relationships. We apply the family concept on the functional emphasis of family firm’s boards. Testing the hypotheses on a convenient-sample of 68 small and medium sized Swedish family firms, we find indications of blood relationships influencing the functions of the board. We suggest the development of the family conception according to these lines, where blood and the basic characteristics of nepotism are constitutive.      

  • 36.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gupalova, Ia
    Female drain: A comparative study of Ukrainian and Swedish students’ preferences for mobility: ("Утечка" женщин: Сравнительный анализ мобильных предпочтений украинских и шведских студенток)2014In: Вченi записк: Харкiвського гуманiтарного унiверситету "Народна  украiнськая академiя", Том XX.: (Scientific Works: Of Kharkiv University of Humanities "People’s Ukrainian Academy", vol. 20.) / [ed] Астахова В.I (Astahova), Kharkiv: Народна украiнськая академiя , 2014, 1, p. 197-209Chapter in book (Refereed)
    Abstract [en]

    Every country would like to retain citizens with high action capacity and education. Ukraine is experiencing a mobility pattern that can be termed a Female drain. Through a sample of students from Sweden and Ukraine, we find that females have higher mobility preferences than males. Our results shows, however, that Swedish females lack an emigration preference, while Ukrainian females have a very high preference for emigration. We believe that Female drain is not solely induced by opportunities of individual wealth, but is driven by needs that can be satisfied by a welfare state directed towards childcare and female work opportunities.

  • 37.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gustafsson, Lina
    Kristianstad University.
    Petersson, Emma
    Kristianstad University.
    Smith, Elin
    Kristianstad University.
    Options are a CEO's best friend: executive compensation in Swedish listed corporations2014In: IUP Journal of Corporate Governance, ISSN 0972-6853, Vol. 13, no 3, p. 40-71Article, review/survey (Refereed)
    Abstract [en]

    Ownership influences both the level and composition of executive compensation. The present study examines this by adding identity of the owner and the owner's capacity to create a governance strategy to the traditional ownership concentration measure. Through a test on Swedish corporations listed as on 2008, it is found that the identity of the owner influences the level of compensation, and the concentration of ownership negatively influences the propensity to use options. This is interpreted as a sign that options are not so much an incentive instrument, aligning the CEO's interest with the absent owners' interest, but more of a recruitment instrument and an indication of CEO strength

  • 38.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Haraldsson, Mattias
    Lund University.
    Tagesson, Torbjörn
    Linköping University.
    Blank, Veronica
    Kristianstad University.
    Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed)
    Abstract [en]

    With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.

  • 39.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ponomareva, Yuliya
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ottosson, Sara
    Öjhage, Nina
    Оплата труда работодателя: Оплата труда членов совета директоров Швеции2014In: Корпоративное управление как фактор повышения инвестиционной привлекательности: Коллективная монография / [ed] Zavyalova, E., Kondratyev, V., Moscow: MGIMO-university , 2014, , p. 311Chapter in book (Other academic)
  • 40.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Ponomareva, Yuliya
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sara, Ottosson
    EY Sweden.
    Sundberg, Nina
    Swedish Agency for Economic and Regional Growth.
    Governance strategy and costs: board compensation in Sweden2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 3, p. 685-713Article in journal (Refereed)
    Abstract [en]

    Shareholders are not identical, but differ in their objectives and actions. One difference is the level of delegation of the principal functions to the board, which we suggest can be observed through the level of directors’ compensation. We analyze the difference in board compensation through the concept of governance strategy and suggest two distinct categories of shareholder strategies: the company governance strategy and the financial governance strategy. These strategies create different distributions of governance costs, which we separate into principal costs and agency costs. We claim that the financial governance strategy adopts a higher level of delegation, which implies that the principal costs are assumed by the corporation and that agency costs are higher. This in turn can explain the higher compensation for the directors of the board compared to compensation under the company governance strategy. We test our hypothesis using a three-year panel of Swedish listed corporations and find that shareholders pursuing a financial governance strategy are associated with higher levels of board compensation. These findings suggest the existence of differences in governance strategies, reflected in governance costs through board compensation, among different types of shareholders in a corporation.

  • 41.
    Collin, Sven-Olof Yrjö
    et al.
    Department of Business Studies, Kristianstad University, SE-291 88, Kristianstad, Sweden .
    Smith, Elin
    Department of Business Studies, Kristianstad University, SE-291 88, Kristianstad, Sweden .
    Democracy and private property: Governance of a three party public-private partnership2008In: Public Organization Review, ISSN 1566-7170, E-ISSN 1573-7098, Vol. 8, no 1, p. 53-68Article in journal (Refereed)
    Abstract [en]

    This paper contributes to the study of efficient governance of public–private partnerships (PPPs) through an inductive comparative case study of threeriding schools in Sweden. Each school is a three-party PPP between a private firm, ademocratic nonprofit association, and a municipality. The results indicate thatefficient PPPs mixing private, collective, and communal interests can be establishedthrough an adaptive governance strategy. The private firm can shield the democraticassociation from market influence through adapting to market conditions; themunicipality can create a governance strategy; and the democratic association canfocus on providing riding services and fostering democratic governance.

  • 42.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Smith, Elin
    Högskolan i Kristianstad.
    Umans, Timurs
    Högskolan i Kristianstad.
    Broberg, Pernilla
    Högskolan i Kristianstad.
    Tagesson, Torbjörn
    Linköpings universitet.
    Mechanisms of corporate governance going international: Testing its performance effects in the Swedish economy, 20042013In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 8, no 1, p. 79-101Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate how internationalisation of corporate governance mechanisms influences firm performance.

    Design/methodology/approach – The paper is based on the data collected from annual reports of the year 2004, from all 239 Swedish corporations listed on the Stockholm Stock Exchange, on which a quantitative analysis was performed.

    Findings – The findings suggest that internationalisation of corporate governance does not have a straightforward influence on firm performance, which can be due to: the fact that mechanisms with governance functions have several functions, of which governance is but one; and the fact that governance mechanisms cannot be analyzed in isolation, since they are included in a coherent corporate governance strategy.

    Originality/value – The paper is the first to investigate the corporate governance mechanisms' internationalisation issue.

  • 43.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Tagesson, T
    School of Business and Engineering, Halmstad University.
    Governance strategies in local government: A study of the governance of municipal corporations in a Swedish municipality2010In: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, no 4, p. 373-389Article in journal (Refereed)
    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.

  • 44.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad.
    Tagesson, Torbjörn
    Andersson, Anette
    Cato, Joosefin
    Hansson, Karin
    Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories2009In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, no 2, p. 141-174Article in journal (Refereed)
    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 fewcases

    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.

  • 45.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad.
    Umans, Timurs
    Högskolan Kristianstad.
    Turnover and heterogeneity in top management networks: a demographic analysis of two Swedish business groups2008In: International Journal of Business Science and Applied Management, ISSN 1753-0296, E-ISSN 1753-0296, Vol. 3, no 3, p. 31-55Article in journal (Refereed)
    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.

  • 46.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University.
    Umans, Timurs
    Kristianstad University.
    Broberg, Pernilla
    Kristianstad University.
    Smith, Elin
    Kristianstad University.
    Tagesson, Torbjörn
    Linköping University.
    Producing academic theses: the Kristianstad Model2016In: Scientific Works / [ed] K.V. Astahova, Kharkiv: Peoples Ukrainian Academy University Press , 2016, p. 441-462Chapter in book (Other academic)
    Abstract [en]

    We present a model of supervising bachelor and master theses that we have developed at Kristianstad University in Sweden. It emphasizes 1.) engagement, in that the research engaged supervisor becomes engaged in both the subject of the thesis and the students writing it; 2.) the Humboldt principle, in that teachers and students collaborate for mutual benefit; 3.) the Socratic method, in that the supervisor drives students’ learning through posing questions. The model implies intense and frequent supervision, seminars with students as opponents and respondents, and finally, popular presentation, where the results are presented for an educated public. The examination of the theses have the double function of securing high standard examination and to develop the staff in their supervisory and examinatory skills. The direction of the supervisory team is mainly made through common norms, such as a thesis have to be driven by theory, methodological pragmatism implying that the problem, not the authors preferences, determine which analytical method to use and empirical orientation, that theories needs to be tested or evaluated. The model described has shown good results, both in national evaluations and through number of scientific publications.

  • 47. Persson, Emma
    et al.
    Karlsson, Malin
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Fortlevnadsvarningens misslyckande: ett tecken på goda företag?2014In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 4, p. 21-22Article in journal (Other (popular science, discussion, etc.))
  • 48.
    Tagesson, Torbjörn
    et al.
    Högskolan i Halmstad.
    Blank, Veronica
    Broberg, Pernilla
    Lunds universitet.
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad.
    What  explains the extent and content of social and environmental disclosures on  corporate websites: a study of social and environmental reporting in Swedish  listed corporations,2009In: Corporate Social Responsibility and Environmental Management, ISSN 1535-3958, E-ISSN 1535-3966, Vol. 16, no 6, p. 352-364Article in journal (Refereed)
    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

    fi nancial 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 fi nancial 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 fi ndings support the positive correlation of size and

    profi tability 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 signifi cant differences between different industries. This

    is true regarding not only the extent of social disclosures, but also their content.

  • 49.
    Tagesson, Torbjörn
    et al.
    Linköping University.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Corporate governance influencing compliance with the Swedish Code of Corporate Governance2016In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 13, no 3, p. 262-277Article in journal (Refereed)
    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.

  • 50.
    Umans, Timurs
    et al.
    Högskolan i Kristianstad.
    Collin, Sven-Olof Yrjö
    Högskolan i Kristianstad.
    Tagesson, Torbjörn
    Ethnic and gender diversity, process and performance in groups of business students in Sweden’2008In: Intercultural Education, ISSN 1467-5986, E-ISSN 1469-8439, Vol. 19, no 3, p. 243-254Article in journal (Refereed)
    Abstract [en]

    This article investigates the complex interrelation between ethnic and gender diversity,process and performance among groups of business students. The article is based on anempirical survey of business students working on a complex assignment in groups of two tofive in a small Swedish university. The results indicate that gender diversity leads to positivegroup outcomes, while ethnic diversity appears to create negative group outcomes.Intervening process variables, such as group communication, conflict and effectiveness inproblem solving, were not found to be influenced by diversity, or to influence groupoutcomes. While the non-influence of intervening variables can probably be explained bymethodological difficulties, the negative outcome for ethnic diversity indicates a need to helpstudents better manage ethnic diversity in order to reap its benefits.

12 1 - 50 of 53
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