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Hård respektive moderat reglering för jämställda bolagsstyrelser: En jämförande studie mellan Sverige och Norge 
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2020 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Hard or moderate regulation for gender equal corporate boards : A comparative study between Sweden and Norway  (English)
Abstract [sv]

Titel: Hård respektive moderat reglering för jämställda bolagsstyrelser - En jämförande studie mellan Sverige och Norge 

Bakgrund: Att använda en kvoteringslag som tillvägagångssätt för att uppnå jämställda bolagsstyrelser är ett omdiskuterat ämne i Sverige, såväl som i världen. Länder har valt olika metoder för att främja jämställda styrelser och vi ställer oss frågan om det kan finnas olika grader av reglering och vilka effekter dessa i sådana fall har. 

Syfte: Studiens syfte är att förklara effekter på bolags styrelse och prestationer beroende på om de har uppnått jämställda styrelser genom hård eller moderat reglering. 

Metod: Metoden som har genomförts är en förlängd tvärsnittsstudie med deduktiv ansats. Studiens hypoteser har formulerats med hjälp av institutionell teori, teorin om social identitet, teorin om token, teorin om kritisk massa samt tidigare empiriska studier. 

Slutsats: Studien finner indikation på att det finns skillnader mellan bolag som verkar under hård respektive moderat reglering både när det kommer till bolagsprestationer och styrelseeffekter. Resultatet antyder att bolag under moderat reglering presterar bättre finansiellt och socialt samt att deras styrelseprocesser-, struktur och kompensation skiljer sig mot bolag under hård reglering. 

Abstract [en]

Title: Hard or moderate regulation for gender equal corporate boards – A comparative study between Sweden and Norway 

Background: Using a quota act as a method for achieving gender equal corporate boards is a hot topic in Sweden, as well as in the world. Countries have chosen different methods to promote gender equal corporate boards and we ask ourselves if there can be different degrees of regulation and, in that case, what their effects are on corporate boards and their performance. 

Purpose: The study aims to explain effects on corporate boards and their performance depending on whether they have achieved gender equal boards through hard or moderate regulation. 

Method: The method that has been used is an extended cross-sectional study with a deductive approach. The study´s hypotheses have been formulated by using institutional theory, social identity theory, token theory, critical mass theory and previous empirical studies. 

Conclusion: Our study finds an indication that there are differences between firms that operate under hard and moderate regulation, both when it comes to firm performance and board effects. The results indicate that firms under moderate regulation perform better financially and socially and also that their board process- structure and compensation differ from firms under hard regulation. 

Place, publisher, year, edition, pages
2020. , p. 162
Keywords [sv]
Kvoteringslag, Jämställdhet, Bolagsstyrelser, Kvinnor i styrelser, Regleringsgrad, Hård reglering, Moderat reglering, Tokens
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-96126OAI: oai:DiVA.org:lnu-96126DiVA, id: diva2:1440113
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2020-06-30 Created: 2020-06-12 Last updated: 2020-06-30Bibliographically approved

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CiteExportLink to record
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