Svensk kod för bolagsstyrning- Hur den svenska koden tillämpas inom större börsbolag
AbstractDate: 2009-06-03Level: Master thesis in Business Administration, 15 pointsAuthors: Branka Milencovici Deniz SolmazTutor: Ulla PetterssonTitle: The Swedish code of Corporate Governance - How the code administers in larger stock firms.Problem: The Swedish code follows the value of "comply or explain" when firms depart one or several rules, the reasons should be explained in the corporate report. The code does not include reasons for differences, it's up to the management themselves to take action. Is it possible to see if the code has been administered? Do differences prevent? Which are the most common? Is there any motivation? Purpose: The main purpose with this essay is to study how Swedish firms administer the rules of the code in their corporate reports.Method: The method for this study is a deductive and qualitative approach. First we studied theory to understand the subject. Material that has been used is primary and secondary data that we later on finish with some criticism at the source.Result: By looking at the guiding principles in the Swedish code you can see the differences in the corporate report. The most common ones are when the firms do not explain why they didn't include some information. When the firms do not give a cause of the difference you diverge from the code. In distinction can conduct in neglecting information and this is the main reason for introducing the code as a law, and it concerns all large stock firms