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  • 1.
    Aidemark, Lars-Göran
    et al.
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Baraldi, Stefano
    Catholic University, Milan.
    Funck, Elin K.
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Jansson, Andreas
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    The importance of balanced scorecards in hospitals2010Ingår i: Performance measurement and management control: Innovative concepts and practices / [ed] Epstein, M.J., Manzoni, J-F and Davila, A., Emerald Group Publishing Limited, 2010, s. 363-385Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 2.
    Aidemark, Lars-Göran
    et al.
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Baraldi, Stefano
    Catholic University CE.RI.S.MAS., Milan, Italy.
    Funck, Elin K.
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    The importance of Balanced Scorecards in hospitals2009Ingår i: 5th Conference on Performance Measurement and Management Control, 2009Konferensbidrag (Övrigt vetenskapligt)
  • 3.
    Aidemark, Lars-Göran
    et al.
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Funck, Elin K.
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Det balanserade styrkortet i sjukvården: Erfarenheter från sjukhusen i Sverige2009Rapport (Övrigt vetenskapligt)
  • 4.
    Bill, Frederic
    et al.
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Olaison, Lena
    The nomadisation of society: A three-stop journey towards understanding the pseudo city2008Ingår i: SCOS, Manchester, 1-4 juli, 2008Konferensbidrag (Refereegranskat)
  • 5.
    Bill, Frederic
    et al.
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Jansson, Andreas
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Olaison, Lena
    Copenhagen Business School.
    The spectacle of entrepreneurship: a duality of flamboyance and activity2010Ingår i: (De)mobilizing the entrepreneurship discourse: Exploring entrepreneural thinking and action / [ed] Bill, F., Bjerke, B. and Johansson, A.W., Cheltenham: Edward Elgar Publishing, 2010, s. 158-175Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 6.
    Funck, Elin K.
    et al.
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Gustavsson, Eva
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Jönsson, Micael
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Kans, Lise-Lotte
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Larsson, Ulf
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Nilsson, Ola
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    En idébank av metoder för nätbaserad undervisning inom ämnet ekonomistyrning2007Ingår i: Lärarrollen: tankar från forskningscirklar / [ed] Lars Holmstrand, Växjö: Växjö University Press , 2007, 1, s. 59-76Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 7.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Collective Action Among Shareholder Activists2007Doktorsavhandling, monografi (Övrigt vetenskapligt)
    Abstract [en]

    This study addresses the problem of explaining the emergence and viability of coalitions among shareholder activists. The formation of coalitions for purposes of shareholder activism is generally unexpected from a theoretical perspective. Potential shareholder activists typically rely on the exit mechanism rather than becoming actively involved in the governance of corporations, and they tend to be in a prisoner’s dilemma type of situation, which has a non-co-operative outcome. Moreover, unless co-operation can be expected from others, no individual shareholder will make costly contributions to a coalition. Still, minority shareholder coalitions exist. The purpose of this study is to develop a model that accounts for the emergence and viability of minority shareholder coalitions.

    Two ideal-typical minority shareholder coalitions are developed: the offensive minority shareholder coalition, and the defensive minority shareholder coalition. These are based primarily on contractual theory (transaction cost economics, agency theory and property rights theory) and take form under the assumption that economic ends alone motivate actors. The offensive minority shareholder coalition emerges to seize an opportunity to increase share price by means of voice; it is led by a coalitional entrepreneur who carries all costs, thereby inducing co-operation from passive shareholders. The defensive minority shareholder coalition emerges to safeguard the members’ investments from risks of expropriation, which arise from increasing costs of using the exit mechanism; it is characterised by widespread active participation, since free riding further increases the risk of being expropriated.

    The model integrates the ideal types with results from three case studies of minority shareholder coalitions. These case studies show that under certain conditions, coalition members act as if they consider the effects of their actions on their reputation within networks of shareholders; this has implications for a coalition’s emergence and viability. The case studies further show that controlling shareholders, under certain circumstances, will tend to act as if they consider the effects of their actions on their public image as perceived by relevant (present or future) stakeholders; this places a shareholder coalition in a different bargaining position.

  • 8.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Ekonomisk redovisning och separation av ägande från kontroll2008Ingår i: FEKIS - företagsekonomiska ämneskonferensen, 12-13 november, Göteborg, 2008Konferensbidrag (Refereegranskat)
  • 9.
    Jansson, Andreas
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Global financial reporting convergence: a study of the adoption of International Financial Reporting Standards by the Swedish accountancy profession2019Ingår i: Competition & change, ISSN 1024-5294, E-ISSN 1477-2221, s. 1-21Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    International Financial Reporting Standards (IFRS) is a financial reporting standard for listed corporations in more than half of the world’s countries. This wide adoption combined with its influence on accounting in countries that have not formally adopted it makes IFRS a remarkable case of far-reaching convergence. This paper develops a framework that integrates institutional theory and political economy and employs a discourse analytical approach to address the issue of why the Swedish accountancy profession came to accept and adopt IFRS. The analysis covers the professional debates regarding the measurement of the value of assets and liabilities in the main professional journal over the nearly two decades in which IFRS was gradually integrated into the local accounting standards on a voluntary basis prior to its formal adoption. The analysis emphasizes the combination of a pervasive international development discourse that stresses the significance of financial markets developing into a sense of inevitability and an elite portion of the accountancy profession with a vested interest in change. IFRS can be seen as a strategic professionalization project for the elite members of the accountancy profession which, combined with financial interests, led to its endorsement of the changes and alignment with forces of financialization.

  • 10.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Governing shareholder activists: collective action problems and efficient co‑operation in shareholder coalitions2009Konferensbidrag (Refereegranskat)
    Abstract [en]

    Coalitions of shareholder activists potentially fill an important governance function. However, shareholder activists face a collective action problem in which potential coalition members can individually profit from withholding resources from the coalition, hoping to free ride on others’ efforts. This paper examines how shareholder activists forming coalitions overcome this collective action problem. Results from case study research suggest three feasible forms of shareholder co-operation that are analysed: the agency form of co-operation, either supported by a reputation mechanism or not, and the all-participatory form of co-operation. Agency co-operation supported by reputation is comparatively more efficient, but require that coalition members fear devalued reputation if acting opportunistically, which can be the case in coalitions emerging from private networks offering valuable benefits. The efficiency of the other forms depends on the nature of payoff from forming a coalition. Coalitions are rationally undersupplied, especially for shareholders for whom reputation-supported co-operation is unavailable.

  • 11.
    Jansson, Andreas
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    No Exit!: The logic of defensive shareholder activism2014Ingår i: Corporate Board: Role, Duties & Composition, ISSN 1810-8601, E-ISSN 2312-2722, Vol. 10, nr 2, s. 16-31Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper examines the issue of what motivates shareholder activism. The standard explanation portrays shareholder activism as a response to poor corporate performance, but the empirical literature provides inconclusive support, indicating the need for alternative or complementary explanations. This paper contributes to the literature by showing, with the help of a case study, that shareholder activism can also be a response to increasing costs for exiting the investment, making outside shareholders increasingly exposed to expropriation risks. Significant expropriation risk can antecede a defensive type of shareholder activism characterized by intensified monitoring and reactive intervention to fend off expropriation attempts, which differs from the standard explanation in both motivation and outcome.

  • 12.
    Jansson, Andreas
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Real owners and common investors: Discourse on the role of large shareholders in Swedish press-reporting about corporate scandals2010Konferensbidrag (Övrigt vetenskapligt)
  • 13.
    Jansson, Andreas
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    “Real Owners” and “Common Investors”: Institutional Logics and the Media as a Governance Mechanism2013Ingår i: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683, Vol. 21, nr 1, s. 7-25Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Manuscript Type: Empirical

    Research Question/Issue: Based on an analysis of Swedish press material covering two corporate scandals, this paper reveals the institutional logic propagated by the Swedish press pertaining to large shareholders and the relationship between this institutional logic and the attribution of blame for the scandals to shareholders by the press.

    Research Findings/Insights: The results reveal an institutional logic with a clear notion of what constitutes a “real owner,” which is reminiscent of an understanding of ownership and control prevalent in the literature before the emergence of agency theory. Real owners are associated with moderation of management, responsibility, long-termism, and legitimate influence in the firm. In response to scandals, this institutional logic leads the Swedish press to question the “realness” of an existing controlling shareholder or, if no controlling shareholder exists, to blame the problem on the absence of a real owner.

    Theoretical/Academic Implications: It is important to understand the institutional logic propagated by the press to see how the media functions as a governance mechanism, since a given institutional logic leads the media to “name and shame” in specific ways. The institutional logic propagated by the Swedish press differs from what previous research has indicated is prevalent in the US, suggesting that the media as a governance mechanism has different effects in different countries.

    Practitioner/Policy Implications: This paper illustrates the importance of understanding prevalent informal norms when predicting effects of corporate governance reform and suggests that these informal aspects are highly path dependent.

  • 14.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Sensemaking of corporate scandals in the media2009Konferensbidrag (Refereegranskat)
    Abstract [en]

    Corporate scandals, though typically complex occurrences with no self-evident cause, often prompt widespread changes in the governance of large corporations aimed at preventing recurrences. This paper explores how two high-profile Swedish corporate scandals are made sense of by the media – an important agent for instigating corporate governance changes. Three main models of sensemaking are identified. Sensemaking emphasising personal attributes explains the scandals as the result of ill-motivated and/or morally corrupted individuals. Sensemaking emphasising balances of power explains the scandals as the result of a disrupted balance of power, providing management opportunity to enrich themselves at the expense of some powerless stakeholder. Sensemaking emphasising institutional failure explains the scandals as the result of poor regulation. Different ways of making sense of the scandals renders different policy prescriptions to be promoted. Ideological orientation of newspapers appears to account for a lot of the variability in sensemaking models applied.

  • 15.
    Jansson, Andreas
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Stigmatisation of elite actors in corporate scandals: the role of meaning making in the media2016Ingår i: Culture and Organization, ISSN 1475-9551, E-ISSN 1477-2760, Vol. 22, nr 5, s. 383-408Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Corporate scandals sometimes result in social devaluation and stigma for elite actors. This paper explores the linkage between the meaning-making processes that pertain to corporate scandals in the media and the outcome of stigma in two Swedish cases: the Skandia and ABB scandals. Several discursive strategies are identified that support two meaning-making processes that mediate between corporate acts and the stigmatisation of elite actors: the labelling of the acts as illegitimate and the transformation of the illegitimate act into evidence of some deeply discrediting attributes of elite organisational actors. The paper contributes to the literature on stigmatisation by elaborating on the concept of scandal-induced stigmatisation of elite actors, integrating a more sophisticated understanding of discursive legitimation, and introducing the characteristics of meaning making in the media as a mechanism that links corporate acts to the stigmatisation of elite corporate actors.

  • 16.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    The making of Deviants: Media-based social control exertion around corporate scandals2009Konferensbidrag (Refereegranskat)
    Abstract [en]

    This paper explores how top-tier corporate actors become recognised as violators of legitimate informal norms in the media during the course of two Swedish corporate scandals. Analysis of a large press material illustrates the contested nature of this process. A charge process promotes the image of the alleged norm violators as perpetual outsiders characterised by corrupted morals, who have by violating legitimate norms committed unacceptable acts victimising the innocent. Resistance to this process promotes the image of the norm as socially harmful, the agents of the charge process as non-credible, and provides counter images to the scandals suggesting different ascriptions of culpability. Attempts at re-establishing social control increase with the growing acceptance of the image that a legitimate norm has been violated, transmitting images confirming the norm and the enforcement system, and turning the events into moralising tales or ostracising norm violators who fail to show remorse.

  • 17.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Types of Shareholder Activism: Offensive Opportunity Seizure or Defensive Safeguarding of the Investment?2007Ingår i: EAA 30th annual conference, Lissabon, 25-27 april., 2007Konferensbidrag (Refereegranskat)
    Abstract [en]

    Shareholder activism is commonly seen as a tool used by shareholders for attempting to ultimately increase market capitalisation of underperforming firms. However, empirical evidence is inconclusive on the effects of shareholder activism on market capitalisation, measured by abnormal returns. In this paper, the issue of what explains the occurrence of shareholder activism is analysed. With the aid of two illustrative case studies of shareholder activism, this paper elaborates the notion that shareholder activism is not always an offensive seizure of an opportunity to increase performance and thus market capitalisation; it may sometimes be a defensive reaction to increasing costs for using the exit mechanism. The latter type of shareholder activism need not be associated with abnormal returns. An implication of this is that instruments used in empirical studies of shareholder activism needs refinement in order to differentiate between these types of shareholder activism, especially in order to make valid assessments of its efficiency.

  • 18.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Undisciplined economies: Review of Vestergaard, J. (2008) Discipline in the global economy? International finance and the end of liberalism. New York: Routledge.2009Ingår i: Ephemera, ISSN 1473-2866, Vol. 9, nr 1, s. 73-77Artikel, recension (Övrigt vetenskapligt)
  • 19.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Varför frivillig redovisning?2009Ingår i: Från Barkbröd till ciabatta - kreativitet och kontroll inom ekonomistyrning: En generationsväxlingsbok tillägnad: Lars-Göran Aidemark, Göran Andersson, Torbjörn Bredenlöw, Tomas Prenkert / [ed] Karin Jonnergård och Rolf G Larsson, Växjö: Växjö University Press , 2009, s. 157-174Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 20.
    Jansson, Andreas
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Voluntary Disclosure of Firm-Specific Information: The Role of Equity-Market Estimations for the Emergence and Diffusion of Disclosure Practices2006Ingår i: EAA 29th annual congress, Dublin, 22-24 mars., 2006Konferensbidrag (Refereegranskat)
    Abstract [en]

    This paper addresses the issue of why, in general, managers choose to voluntarily disclose firm-specific information that is not regulated, e.g. forecasts and environmental information. The literature on the subject has primarily argued that managers choose to voluntary disclose in order to legitimise corporate behaviour and existence or that managers wish to disclose fully but are constrained by considerations of proprietary costs. This paper takes as its departure point the assumptions of self-interest seeking and opportunism as present in positive accounting theory and agency theory. A model is developed and analysed that shows that voluntary disclosure can be a rational response to market estimations of future cash flows under uncertainty that deviates negatively from the self-interest of management. More specifically, management of comparatively strong performers is likely experience a cost due to undervaluation by the equity market that may induce the disclosure of firm-specific information. This, in turn, increases this cost as borne by other similar firms, that then may be induced to disclose the same type of information. The model provides a partial explanation on why managers may wish to disclose firm-specific information under normal circumstances and makes empirical predictions on the diffusion of voluntary disclosure of a particular item.

  • 21.
    Jansson, Andreas
    et al.
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Jonnergård, Karin
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Kursdesign för motivation och livslångt lärande2008Ingår i: FEKIS - företagsekonomiska ämneskonferensen, 12-13 november, Göteborg, 2008Konferensbidrag (Refereegranskat)
  • 22.
    Jansson, Andreas
    et al.
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Jonnergård, Karin
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Kursdesign för motivation och livslångt lärande2009Ingår i: Från Barkbröd till ciabatta - kreativitet och kontroll inom ekonomistyrning: En generationsväxlingsbok tillägnad: Lars-Göran Aidemark, Göran Andersson, Torbjörn Bredenlöw, Tomas Prenkert, Göteborg: Växjö University Press , 2009, 1, s. 248-Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 23.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Jonnergård, Karin
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Larsson Olaison, Ulf
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Bolagsstyrning: lokala traditioner under global press2013 (uppl. 1)Bok (Övrigt vetenskapligt)
  • 24.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Jonnergård, Karin
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Larsson Olaison, Ulf
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Corporate governance and ideology: a missing part of the puzzle2015Konferensbidrag (Refereegranskat)
    Abstract [en]

    A question that has been asked repeatedly in corporate governance research the last two decades is ‘why does not ownership of listed corporations disperse in large parts of the world?’ Roe (2001) claimed that the reason that ownership did not disperse in large parts of Europe was social democracy, thus leaning towards ideology as a factor determining the conditions for corporate governance. In this paper it is argued that Roe was not wrong in principle; certainly, social democracy could explain the organization of many European nations, however not the business society in these countries. What distinguish social democracy from socialism (as historically found in eastern and central Europe) is that business society was partly left to itself, thus the ideology explaining corporate governance is more likely the ideology of the business society itself, rather than that of the surrounding society. In this paper it is argued that conservatism is the ideology of European corporate governance, an ideology that favor concentration of ownership, and thus power, in contrast to the market liberal ideology of the Anglo-American corporate governance systems that has produced ownership dispersion.

    In this paper we develop and test this thesis using cases from the country perhaps most associated with social democratic thinking, while simultaneously tolerating one the most unequal distribution of power in business society (Högfeldt, 2004): i.e. Sweden. The ownership structure in Sweden is built on ownership concentrated into the hands of a few families and inherited power. In this paper we test whether this structure is supported by the Swedish society through the outcome of regulation. The cases are explored by discourse analysis addressing how parallel corporate governance scandals are portrayed, as well as an analysis of the material outcome of the scandals, i.e. the regulation. The first case is from the mid-1980, when the two major scandals in Swedish business society were LEO and Fermenta, with the material regulatory outcome of the LEO-law. The second case is from the early 2000, with major scandals in ABB and Skandia, leading to the Swedish corporate governance code. The aim is to through the discourse analysis (i) build a conceptual framework of how to access corporate governance ideologies and (ii) convey the type of ideology underlying regulation in the Swedish business society in order to (iii) contribute to our understanding of the importance and materialization of ideology in corporate governance.

  • 25.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Jönsson, Micael
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    von Koch, Christopher
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Has the introduction of IFRS improved accounting quality? A comparative study of five countries2012Konferensbidrag (Refereegranskat)
    Abstract [en]

    This paper investigates whether the implementation of International Financial Reporting Standards (IFRS) has increased accounting quality. Previous research has primarily explored the effects of IFRS on accounting quality as measured through the use of value relevance, timely loss recognition and earnings management. In contrast, this paper employs a measure of accounting quality that is based on the use of accounting information, namely, the performance of financial analysts. The sample encompasses nearly 2,500 publicly traded firms, all followed by analysts, from 1996-2009. The sample covers five European countries (Sweden, Netherlands, France, Germany and the United Kingdom (the UK)), each with different legal and accounting traditions. We use quantile regressions to estimate the impact of IFRS while simultaneously considering that most prediction errors are small and are most likely random and unaffected by the accounting standard being followed. Our results suggest that IFRS have had no effect on analysts’ average ability to accurately forecast firms’ earnings per share. In all countries except the UK, IFRS have led to higher consistency in analyst forecasts. The impact of IFRS is not more pronounced in firms that are more affected by their asset measurement methods. The results suggest that in countries where prior GAAP differ from IFRS, IFRS may have the effect of presenting more consistent but not more accurate pictures of firms for analysts.

  • 26.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Larsson Olaison, Ulf
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Heard it through the grapevine: Reputational control of Swedish business-groups with a controlling shareholder2010Konferensbidrag (Refereegranskat)
  • 27.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Larsson Olaison, Ulf
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    I Heard it through the Grapevine: Market Control of Controlling Family Shareholders2015Ingår i: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683, Vol. 23, nr 6, s. 504-518Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Manuscript Type Empirical

    Research Question/Issue This paper addresses the issue of whether controlling family shareholders are exposed to market control. The paper advances the theory that the expected performance of controlling shareholders, inferred from their track records, is constantly reflected in the market value of controlled firms.

    Research Findings/Insights By using event-study methodology, we show that unexpected acts that are detrimental to minority shareholder interests performed by controlling family shareholders lead to short-term negative abnormal returns in firms that otherwise are completely unaffected by the detrimental acts, but are controlled by the same family-based business group.

    Theoretical/Academic Implications The results shed new light on the significance of track records in corporate governance that have implications for research on informal corporate governance mechanisms, governance of family firms, and, possibly, comparative corporate governance. The results also have tentative implications for the understanding of the function of family-controlled business groups consisting of industrially unrelated firms by suggesting a function that has heretofore been neglected.

    Practitioner/Policy Implications The results have implications for reform work in corporate governance by showing that practitioners and regulators must consider variability in non-legal corporate governance mechanisms when analyzing and attempting to change different national corporate governance systems to achieve desired effects.

  • 28.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Larsson Olaison, Ulf
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    The Effect of Corporate Governance on Stock Repurchases: Evidence from Sweden2010Ingår i: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683, Vol. 18, nr 5, s. 457-472Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Manuscript Type: Empirical

    Research Question/Issue: The paper examines whether corporate governance differences affect firms' stock repurchasing behavior. Previous hypotheses on stock repurchases, well-supported by US data, are based on assumptions of managerial autonomy that might not be descriptive in corporate governance systems characterized by influential controlling shareholders such as the Swedish. Firm-level corporate governance arrangements may also affect firms' incentives to repurchase stock.

    Research Findings/Insights: Stock-repurchasing patterns among Swedish firms differ from those previously observed among US firms. The findings indicate that Swedish firms do not repurchase stock to distribute excess cash, signal undervaluation, or fend off takeovers. Stock repurchases are made in addition to dividends and thus do not substitute for them. Firm-level corporate governance arrangements directly affect stock repurchasing behavior. Firms without a dominant controlling owner seem to use stock repurchases to increase leverage. The existence of a dominant controlling shareholder diminishes the propensity for stock repurchases, while cross listing on a US or UK stock market increases that propensity.

    Theoretical/Academic Implications: The findings suggest that corporate governance differences affect stock repurchasing behavior. The agency-theoretical view of the firm, on which the leading hypotheses on stock repurchases are based, accurately predicts stock repurchases only in certain institutional and governance settings.

    Practitioner/Policy Implications: The study suggests that differences in national and firm-level corporate governance must be taken into account in order to accurately assess outcomes of regulatory reforms and/or harmonization attempts.

  • 29.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Larsson Olaison, Ulf
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Veldman, Jeroen
    City University, London, UK.
    Beverungen, Armin
    The political economy of corporate governance: editorial2016Ingår i: Ephemera : Theory and Politics in Organization, ISSN 2052-1499, E-ISSN 1473-2866, Vol. 16, nr 1Artikel i tidskrift (Övrigt vetenskapligt)
  • 30.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Stafsudd, Anna
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för organisation och entreprenörskap (OE).
    Andersson, Anna
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för organisation och entreprenörskap (OE).
    Petersson, Lisa
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för organisation och entreprenörskap (OE).
    The role of mass media in corporate governance: a study of how Swedish corporations are affected by the character of publicity2016Konferensbidrag (Refereegranskat)
    Abstract [en]

    Large corporations are the objects of large amounts of media attention. Despite this, the literature pertaining to the role the media may play in shaping corporate governance structures and processes is at a fairly rudimentary state (Bednar, 2012). The media has, nevertheless, variously been portrayed as an ally to shareholders that monitors and reports corporate misbehavior (e.g., Dyck & Zingales, 2008); as an agenda setter that shapes priorities in corporate decision making and corporate reputations (e.g., Carrol & McCombs, 2003); as a propagator of legitimacy defining acceptable corporate behavior (Bednar, 2012; Jansson, 2013); and as an arena for collective meaning making of corporate events (Jansson, in press). While the literature converges on the idea that the media by ‘naming and shaming’ certain practices can delegitimate corporations and thereby change corporate behavior, issues such as whether variation in types of publicity creates varying outcomes and how institutional differences affect the impact of the media on large corporations, remains largely unresolved.

    In this paper we report a study of how various types of publicity in the press affects corporate governance in large Swedish listed firms. Building on previously published instruments, we develop and validate an instrument for capturing the intensity of both positive and negative publicity using quantitative content analysis that we apply to Swedish print media pertaining both to the firm and its CEO specifically over the period 1999-2013. We analyze the impact of this publicity on corporate governance in terms of CEO resignation and CEO pay level as well as distribution.

    Interestingly, our tentative results suggest that neither positive nor negative publicity on the CEO or the corporation affects either CEO resignation or CEO pay level and distribution. Thus, our results do not conform to previous research having established the importance of media as a gate-keeper. Whereas Bednar (2012) questions the role of media as watchdog in that largely symbolic actions may have important corporate effects, we instead find that media reports have no effect at all. A possible explanation for this may be that the information reported in media is already well-known to the business society, therefore having no effect when published. This is perhaps not very surprising given how close-knit Swedish business relations are (Sinani et al., 2008) and indeed how close the relations between Swedish corporations and the business press tend to be (Grünberg & Pallas, 2013).

    Our paper contributes to the literature on the role of media in corporate governance in illustrating how patterns of response to media attention among Swedish firms differ from that of U.S. firms, suggesting that while the media may function as propagators of legitimacy, the underlying normative model propagated may differ among national contexts, implying that the media will have different outcomes in different parts of the world (cf. Jansson, 2013) and indeed sometimes no results at all.

  • 31.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Veldman, Jeroen
    University of Cardiff.
    Accounting, Inc.2012Konferensbidrag (Refereegranskat)
    Abstract [en]

    This paper explores the extent to which accounting for public corporations is shaped by dominant societal discourses, rather than by characteristics of the firms accounted for.  With a particular focus on the Anglo-Saxon sphere that spearheaded the development of the corporation, the paper traces the development of the concept of the corporation from its medieval roots to the present day. The inquiry focuses specifically on how the concept moves between emphasising either of two basic understandings: the corporation as an aggregation of individuals and the corporation as a natural entity. The development of the corporation is related to the development of accounting for public corporations from the early 19th century to the present day, in which similar changes in the understanding of the accounting entity can be identified. Overall, the exploration indicates that accounting seems to follow changes in the concept of the corporation that has been largely shaped by legal and later economic discourse, rather than the other way around. While an increasing emphasis on an entity understanding of the corporation in accounting that took place in the late 19th and early 20th century could potentially be explained by the emergence of large, widely held public corporations, a reemphasis on the aggregation of individuals view that underlie the move towards fair value accounting since the late 20th century has no similar referent, but appears exclusively driven by changing conceptions of the accounting entity.

  • 32.
    Jansson, Andreas
    et al.
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Veldman, Jeroen
    University of Cardiff.
    From social entity to shareholders’ instrument: actors and ideas in the history of the accounting entity assumption in Swedish financial accounting2013Konferensbidrag (Refereegranskat)
  • 33.
    Larsson Olaison, Ulf
    et al.
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Jansson, Andreas
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Shareholder primacy and shareholder prominence: Swedish corporate law and the corporate purpose 1848-20052017Ingår i: Presented at the 4th WINIR Conference, Utrecht, The Netherlands, September 14-17, 2017, 2017Konferensbidrag (Refereegranskat)
  • 34.
    Smith, Dag
    et al.
    Uppsala University.
    Brännström, Daniel
    Uppsala University.
    Jansson, Andreas
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Redovisningens språk2015 (uppl. 4)Bok (Övrigt vetenskapligt)
    Abstract [sv]

    Denna bok behandlar teori och internationella standarder inom området externredovisning och är avsedd att användas på fördjupningskurser i företagsekonomi vid universitet och högskolor. Den förutsätter att läsaren har grundläggande kunskaper i externredovisning motsvarande en introducerande kurs.

    
I bokens första del ges en teoretisk ram som innefattar användning av extern redovisning samt begrepp, mått och principer för redovisningen. I bokens andra del belyses det internationella regelverket utifrån den teori som presenteras i del I. Med det internationella regelverket avses de standarder som utgetts av IASB (International Accounting Standards Board), och som benämns IAS (International Accounting Standards) eller IFRS (International Financial Reporting Standards).
I denna fjärde upplaga har del I omstrukturerats och reviderats för att ge bättre förutsättningar till förståelse av de teoretiska tankegångar som bildar utgångspunkt för IAS/IFRS. Vidare har en uppdatering till nu gällande IAS/IFRS skett i del II av boken.Uppdateringen innefattar även nyligen utgivna standarder som ännu inte börjat tillämpas.

  • 35.
    Veldman, Jeroen
    et al.
    Cardiff University, UK.
    Jansson, Andreas
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Accumulation Inc.2014Konferensbidrag (Refereegranskat)
    Abstract [en]

    The corporate form has been interpreted in numerous ways since its inception. In this paper we elaborate upon Marx’ early interpretation of the corporation as a concept allowing for a specific rendering of control that facilitates accumulation of wealth. We argue that the corporate form in its present form is a far more complicated construct than it was in Marx’ time, with even larger capacity for accumulation of wealth and power.

    To understand the corporate form as a specific instrument to organize the accumulation of wealth, we start with it historical development, where we find that the corporate form combines theoretical precepts in an extremely incongruous way. This results in the use of synthetic notions of the ‘subject’ and the group, which allows for the reduction of the corporate form to a synthetic ideal-typical reified singular ‘agent’ in neoclassical economics and a supra-individual group representation in law. Both notions come together in a synthetic ‘agent’ position for the corporate form which provides the basis for the treatment of the corporate form in ideas of corporate governance that emanate from law and economics.

    These notions of the corporate form as a synthetic ‘agent’ provide an elusive corporate form, which can be understood as singular and multiple, as subject-like and as state-like, as locally constituted and as constituted in the area(s) of operation, and as national and supranational. We discuss how this synthetic ‘agent’ deflects localized applications of responsibility, liability, and tax regimes. This leads us to argue that such synthetic notions of the ‘agent’ exert a strong influence on macro-economic structuring by providing the basic building blocks that allows for the structuring of global value chains and global finance as endlessly malleable chains of such synthetic subjects in the international domain.

    These developments towards a synthetic ‘agent’ have made the corporate form not only a more elusive construct than it was in Marx’ interpretation, but it is also more effective in the accumulation of wealth and power in the hands of a small transnational elite.

  • 36. Veldman, Jeroen
    et al.
    Jansson, Andreas
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Reporting for change2016Konferensbidrag (Refereegranskat)
  • 37.
    von Koch, Christopher
    et al.
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Nilsson, Ola
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Jönsson, Micael
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Jansson, Andreas
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    An empirical study of the method effect in analysing the adoption of IFRS2014Ingår i: Accounting and Finance Research, ISSN 1927-5986, E-ISSN 1927-5994, Vol. 3, nr 2, s. 153-169Artikel i tidskrift (Refereegranskat)
    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.

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