Kapitel 6: Slutsats
6.3 Förslag till fortsatt forskning
• Vår undersökning grundar sig på data från årsredovisningar från 2007 vilket innebär att redovisning enligt IAS 40 endast har varit aktuellt i två år (sedan 2005). Det kan innebära att företagen ännu inte är fullt medvetna om att redovisningsvalet är tillämpbart för onoterade företag. Därför kan en liknande studie vara intressant att genomföra om ett par år då redovisningsmetoden bör vara mer etablerad.
• Som tidigare nämnts är en av våra mest intressanta slutsatser att så få företag värderar till verkligt värde. Vi tycker att det hade varit intressant att undersöka varför en del företag har anammat den nya redovisningsmetoden och vilka konsekvenser det har medfört för deras företag.
• Då vår studie endast undersöker svenska privatägda onoterade företag skulle en liknande studie om hur kommunala bolag redovisar sina förvaltningsfastigheter vara intressant. Under datainsamlingen har vi märkt att nästan hälften av de största fastighetsägarna är kommuner vilket innebär att en undersökning om hur kommunalt ägda fastighetsbolag värderar sina förvaltningsfastigheter skulle vara intressant.
• Ett annat förslag till vidare forskning är att göra en liknande studie som vår fast inte begränsa sig geografiskt utan att se till våra grannländer och undersöka skillnader mellan ländernas sätt att redovisa förvaltningsfastigheter.
Källförteckning
Abor J (2005) The effect of capital structure on profitability: an empirical analysis of listed firms in Ghana, The Journal of Risk Finance, Vol 6, No 5, pp 438-445
Adams M B (1994) Agency Theory and the Internal Audit, Managerial Auditing Journal, Vol 9, No 8, pp 8-12
Assimakopoulos V, French N, Hatzichristos T, Pagourtzi E (2003) Real estate appraisal: a review of valuation methods, Journal of Property Investment & Finance, Vol 21, No 4, pp 383-401
Astami E W, Tower G (2006) Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory, The International Journal of Accounting, Vol 41, No 1, pp 1-21
Athanasakou V E, Strong N C, Walker M (2007) Classificatory income smoothing: The impact of a change in regime of reporting financial performance, Journal of Accounting and Public Policy, Vol 26, No 4, pp 387-435
BAS nyckeltal: för bättre analys och effektivare ekonomistyrning. (2001). Stockholm:
Industrilitteratur
Belkaoui A, Karpik P (1989) Determinants of the corporate decisions to disclose social information, Accounting and accountability journal, Vol 2, No 1, pp 36-51
Bjørnenak T (1997) Diffusion and accounting: the case of ABC in Norway. Management Accounting Research, Vol 8, No 1, pp 3-17
Brown N, Deegan C (1998) The public disclosure of environmental performance
information-Brown R M, DuCharme L, Shores D (1995) Stakeholders implicit claims and accounting method choice, Journal of Accounting and Economics, Vol 20, No 3, pp 255-295
Bokföringslagen (1999:1078) 4kap 1§ 1st
Byoungho J (2006) Performance implications of information technology implementation in an apparel supply chain, Supply Chain Management: An International Journal, Vol 11, No 4, pp 309-316
Cahan S F, Liu G, Sun J (2008) Investor Protection, Income Smoothing, and Earnings Informativeness, Journal of International Accounting Research, Vol 7, No 1, pp 1-24
Carpenter V L, Feroz E H (2001) Institutional theory and accounting rule choice: an analysis of four US state governments’ decisions to adapt generally accepted accounting principles.
Accounting, Organizations and Society, Vol 26, No 7-8, pp 565-596.
Clement R W (2005) The lessons from stakeholder theory for U.S. business leaders, Business Horizons,Vol 48, No 3, pp 255-264
Collin S-O Y, Tagesson T, Andersson A, Cato J, Hansson K (2008). Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories.
Criado-Jiménez I, Fernández-Chulián M, Larrinage-González C, Husillos-Carqués F J (2008) Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001--2003) Journal of Business Ethics, Vol 79, No 3, pp 245-262
Dietrich J R, Harris M S, Muller III K A (2000) The reliability of investment property fair value estimates. Journal of Accounting & Economics, Vol 30, No 2, pp 125-158
Djurfeldt G, Larsson R, Stjärnhagen O (2003) Statistisk verktygslåda – Samhällsvetenskaplig orsaksanalys med kvantitativa metoder, Stockholm: Studentlitteratur
Eccles T, Holt A (2001) Accounting standards and property manager: a case study, Property management, Vol 19, No 5, pp 417-433
Falkman P, Tagesson T (2008) Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting, Scandinavian Journal of Management, Vol 24, No 3, pp 271-283
Fastighetsnytt, utgåva 4/2008 årgång 15, (2008) pp 67-68
Fastighetsnytt, utgåva 5/2008 årgång 15, (2008) pp 23-24 och 119.
Fosberg G H (2004) Agency problems and debt financing: leadership structure effects, Corporate Governance, Vol 4, No 1, pp 31-38
Glancey K (1998) Determinants of growth and profitability in small entrepreneurial firms, International Journal of Entrepreneurial Behaviour & Research, Vol 4, No 1, pp 18-27
Gustavsson M, Svernlöv M (1994) Ekonomi & kalkyler uppl 2, Malmö: Liber-Hermod
Hackston D, Milne M (1996) Some determinants of social and environmental disclosures in New Zealand companies engage in corporate social reporting,Journal of business ethics, Vol 27, No 1, pp 55-68
Healy P M (1985) The effect of bonus schemes on accounting decisions, Journal of accounting and economics, Vol 7, No 1-3, pp 85-107
Huang P, Zhang Y, Dies D R, Moffit J S, (2009) Do artificial income smoothing and real income smoothing contribute to firm value equivalently? Journal of Banking & Finance, Vol 33, No 2, pp 224-233
Jacobsen D I (2002) Vad, hur och varför: om metodval i företagsekonomi och andra samhällsvetenskapliga ämnen. Lund: Studentlitteratur
Jayne G M, Kerrie L J (1999) Political cost influences on income smoothing via extraordinary item classification, Accounting and Finance, Vol 39, No 3, pp 229-
Jenkins H (2006) Small Business Champions for Corporate Social Responsibility, Journal of Business Ethics, Vol 67, No 3, pp 241-256
Jensen M C, Meckling W H (1976) Theory of the firm: Managerial behaviour, agency costs and ownership structure, Journal of Financial Economics(3), Vol 3, No 4, pp 305–360.
Kasperskaya Y (2008) Implementing the balanced scorecard: a comparative study of two Spanish city councils- an institutional perspective, Financial Accountability & Management, Vol 24, No 4, pp 363-384
Kusyk S M, Lozano J M (2007) SME social performance: a four-cell typology of key drivers and barriers on social issues and their implications for stakeholder theory, Corporate governance (Bradford) Vol 7, No 4, pp 502-515
King A M (2009) Determining Fair Value, Strategic Finance, Vol 90, No7, pp 27-32
Lantmäteriverket & Mäklarsamfundet (2006). Fastighetsvärdering: grundläggande teori och praktisk värdering. Gävle: Lantmäteriverket & Mäklarsamfundet
Lightstone K, Driscoll C (2008) Disclosing Elements of Disclosure: A Test of Legitimacy Theory and Company Ethics Saint Mary’s University Vol 25, No 1, pp 7-21
Meyer J W, Rowan B (1977) Institutionalized Organizations: Formal Structure as Myth and Ceremony American Journal of Sociology, Vol 83, No 2, pp 340-363
Persson E (2008) Fastighetsekonomisk och fastighetsrätt – Fastighetsnomenklatur. 10 uppl.
Stockholm: Fastighetsnytt. Författare av kap 17 Fastighetsvärdering Erik Persson, docent KTH
RR 24 Förvaltningsfastigheter, 2008. D. 1. (2008). Stockholm: FAR
Sandell N (2001) Redovisning i skuggan av en bankkris: Värdering av fastigheter. Lic.-avh.
Linköping : Univ., 2001
Saunders M, Lewis P, Thornill A (2007) Research Methods for Business Students. 4. ed, Harlow: Financial Times/Prentice Hall,
Tagesson T, Blank V, Broberg P, Collin S O (2009) 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, Corporate Social Responsibility and Environmental Management Corp. Soc. Responsib. Environ. Mgmt. DOI: 10.1002/csr
Trotman K, Bradley G (1981) Associations between social responsibility disclosure and characteristics of companies, Accounting, organizations and society, Vol 6, No 4, pp 355-362.
Tennant J L, Rollins T (1994) Incentives for Discretionary Accounting Practices: Ownership Structure, Earnings, Size, and Taxation, Journal of Risk and Insurance, Vol 61, No 3, pp 476-891
Watts R L, Zimmerman J L (1978) Towards a Positive Theory of the Determination of Accounting Standards, The Accounting Review, Vol 53, No 1 pp 112-134
Watts R L, Zimmerman J L (1990) Positive accounting theory: A ten year perspective, The accounting review, Vol 65, No 1, pp 131-156
Westermark C (2006) Bokföringslagen, revisionslagen, revisorslagen. Stockholm: Nordstedts Juridik AB
Westermark C (2006) EU:s redovisningsstandard – En introduktion till IAS/IFRS. Stockholm:
Nordstedts Juridik AB
Wong J (1988) This study examines why some New Zealand listed companies voluntarily present current cost financial statements. The results suggest that tax and political cost considerations are influential in the voluntary disclosure of current cost information. Journal of Accounting and Economics, Vol 10, No 2, pp 151-167
Wilson M, Shailer G (2007) Accounting manipulations and political costs: Tooth & Co Ltd, 1910-1965, Accounting and Business Research, Vol 37, No 4, pp 247-251,253-259,261-266