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1534 Uppsatser om Corporate Governance Disclosure - Sida 3 av 103
Svensk Kod för Bolagsstyrning : En förtroendeskapande åtgärd?
After a series of corporate scandals around the world the trust in the business world was damaged, probably most in the United States but also in Sweden. Voices were raised for an increase in the openness and insight into the affairs of the company whereupon different corporate governance codes were developed in a majority of countries. A Swedish corporate governance code was issued in December 2004 with the purpose to re-establish the damaged trust for the companies and the business world. The Swedish code was accepted by the Stockholm Stock Exchange as an exchange rule for A-listed and larger O-listed companies as of July 2005. The purpose of this essay is to study how the Swedish corporate governance code in fact leads to an increase in trust in the stock market and to study the companies? attitudes towards this code.To fulfil the purpose of this essay, the authors have carried out a survey among the concerned companies where the companies? attitudes towards the Swedish code were collected.
Svensk kod för bolagsstyrning : Efterlevnad och tillämpning ur ett oberoende perspektiv
Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.
How Does Board Structure Influence CEO Compensation? - Evidence from Sweden
The purpose of the study is to investigate how board structure influences CEO compensation for companies listed on the Stockholm Stock Exchange in 2004. The theoretical frame of reference is based upon the corporate governance theory, the principal-agent theory and previous empirical research in the area. A cross sectional regression analysis is used, where a number of control variables are included and significance tests are conducted. The study is based on information regarding CEO compensation, and possible factors affecting the compensation, from 267 companies listed on the Stockholm Stock Exchange A- and O-list in the year 2004. We find that the board structure has no significant effect on the CEO compensation.
Investerarens tillit gentemot företagsledningen : tills aktien skiljer dem åt
Det är en realitet att det på senare tid förekommit företagsskandaler, vilka har haft en tillitsskadlig effekt på relationerna mellan företag och dess intressenter. En följdeffekt av detta är att Corporate Governance förvandlats från ett akademiskt specialområde till en vedertagen kärnfråga i de flesta företag. Mot denna bakgrund syftar uppsatsen till att undersöka hur investerarens tillit gentemot företagsledningen tar sig uttryck utifrån aspekten närhet. Vi avgränsade mot att enkom studera skandinaviska investerare som använder fonder och riskkapital som investeringsmedel. Uppsatsens referensram baserades på teorin om Corporate Governance samt olika tillitsteorier på organisations- och individnivå, vilka också låg till grund för vår egen utarbetade analysmodell.
Mognaden av IT governance på ett Västsvenskt miljöföretag : en fallstudie på Rent & Varmt AB
Mitt examensarbete går ut på att undersöka möjligheterna att förenkla de moment inom den traditionella färskvirkestekniken som är tidskrävande utan att tillföra något till uttrycket. Syftet för arbetet är möjliggöra snabba beslut för att underlätta en inspirerande arbetsprocess där formen skapas samtidigt som produkten.Jag har utgått ifrån maskinverkstaden på Carl Malmsten Furiture Studies och tillverkat en ställbar borrmall där olika vinklar på ett snabbt sätt kan ställas in och där ämnet kan spännas fast trots att det är assymetriskt. Jag har i samarbete med Ulf Bengtsson, forskningsingenjör på IEI vid Linköpings universitet, utvecklat en fräsmall till en handöverfräs för att tillverka tappar. För att ta fram arbetsmaterial till tester av mallarna har jag för hand kluvit fram och sedan täljt träämnen..
Internrevisionens roll - ett svenskt perspektiv
The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.
Valberedningen enligt Svensk Kod för Bolagsstyrning: En studie ur ett institutionellt perspektiv
With the introduction of the Swedish Code for Corporate Governance in December 2004, most companies listed on the major Swedish stock exchanges were required to have a nomination committee responsible for, among other things, evaluating the incumbent board and nominating new candidates. This master thesis aims at analyzing the effects of these nomination committees on institutional investors in their corporate governance, through a qualitative study of 13 interviews. We have found that institutional investors have become more active through their participation in nomination committees and that they have gained more influence over the companies in which they own shares. We believe that in reality nomination committees have more influence over the selection of the board than was intended when the Swedish Code was written..
Beyond CSR - Global Corporate Citizenship
Uppsatsen syftar till att med hjälp av de begrepp, vilka kretsar kring företagsansvar, utforska den nya typen av socialt ansvarstagande, benämnt GCC. Författarna lyfter fram tre svenska multinationella företag och undersöker hur de tar ett socialt ansvar i förhållande till GCC. Företag kan genom att tillämpa GCC, adressera makroproblem och i samband med detta generera vinst. Samarbete och driven ledare är nyckelord i dessa sammanhang..
UTANFÖRSKAP I ETT MAJORITETSSAMHÄLLE : En diskursanalytisk studie med fokus på romerna i svenska tidningar
In this paper I study how the minority group Roma appears in the Swedish media. I also look at possible similarities and differences in appearance before and after the disclosure of the Roma registration by the Swedish police in September 2013. To answer my purpose with the paper I treat the following questions:How is the minority group Roma constructed in the media before and after the disclosure?In which ways are the minority group Roma expressed in the media before and after the disclosure?I am using a discourse analytic method based on theories of construction between ?them? and ?we? and the media?s impact on social constructions and identities. By analysing twenty-eight articles from a period of one month before and one month after the disclosure the result shows that there are more similarities than differences between how the Roma are described in the Swedish media.
Svensk kod för bolagsstyrnings påverkan på aktiekursen i företag med frivillig tillämpning
Due to a rising debate concerning corporate governance that has caused increasing demands for companies? transparency, several codes of conduct have been introduced. The Swedish Code for Corporate Governance is obliged to companies with a turnover exceeding three billions. There are companies that voluntarily apply the Swedish Code. Possible causes to this phenomenon ought to be that the code for corporate governance conveys legitimacy through the insight into the affairs of a company the public receives, through the report of the corporate governance that is published in the annual report and on the home page of the company.
Maktstrukturer i svenskt näringsliv: En social nätverkstudie av delade styrelseledamöter i Sverige 1985 och 2005
This paper examines the interpersonal and intercorporate networks of interlocking boardmembers among Sweden's 50 largest publicly traded companies in 1985 and 2005. We find that both the interpersonal and intercorporate networks of 1985 are considerably more coherent and densely connected than those of 2005. The observed changes in social network structure are compared to changes in company ownership in Swedish publicly traded companies during the same period, and it is found that the observed changes in network density and cohesion can be related to a notable increase in the number of foreign board members. These results imply that the social organization of the Swedish system of corporate governance has changed notably during the period. Social network theory suggests that these changes can explain the greater demand for external regulation, decreased homogeneity of board members and increase in board member compensation observed under the period.
Att styra eller leda - En studie av rollfördelningen mellan styrelse och VD i strategiutvecklingen i svenska börsnoterade företag
Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..
Verksamhetsstyrning i Stockholmsstad : En studie av verksamhetsstyrningen i Skarpnäcks stadsdelsförvaltning
This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.
Modebloggarnas dolda budskap?
The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.
Incentive programmes – a corporate governance perspective on Swedish commercial state owned firms
We would like to learn more about how the restrictive policy against incentive programmes affects the board’s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints.
We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme. However, this thesis conclude that this structure is not possible given the current guidelines and policies employed by the state, which in turn might lead to sub optimizations in the governing..