Legitimitetsskapande åtgärder
5.4 Fortsatt forskning
Idag är den globala ekonomin ett aktuellt ämne till följd av de ekonomiska problem som existerar i flera större länder. Den ekonomiska debatten är ett återkommande ämne i all form av media och fler personer engagerar sig i frågan eftersom en stor del av privatpersoners sparande och placeringar påverkas av den ekonomiska konjunkturen.
Denna studie har genomförts på en storbank i Sverige där vi har identifierat skillnader i kommunikationen gällande bolagsstyrning till följd av fyra utvalda ekonomiska kriser.
Fortsatt forskning på detta ämne skulle kunna vara att utföra studier på global nivå där större globala banker med utländska ägare granskas. Ett annan alternativ skulle kunna vara att lyfta detta fenomen ännu ett snäpp och granska signaler inom branscher kring ekonomiska kriser för att identifiera skillnader, likheter eller direkta samband kring kommunikationen. En möjlighet är även att bedriva forskning kring hur åtgärder kring andra faktorer, förutom risk och kapital inom bolagsstyrning, kommuniceras ut via årsredovisningar runt ekonomiska kriser. Slutligen är vår förhoppning att denna studie ska fungera som inspiration och plattform för fortsatt forskning.
52
Referenser:
Webbaserade referenser:
Affarsvarlden.se http://www.affarsvarlden.se/hem/nyheter/article2565046.ece Avanza.se https://www.avanza.se/index/om-indexet.html/19002/omx-stockholm-30 Avanza.se https://www.avanza.se/aktier/om-aktien.html/5240/ericsson-b
Avanza.se https://www.avanza.se/aktier/om-aktien.html/5255/seb-a Bolagsstyrning.se http://www.bolagsstyrning.se/bolagsstyrning
Dn.se http://www.dn.se/ekonomi/it-bubblan-en-kapitalistisk-kulturrevolution/
Finanshistoria.n.nu http://www.finanshistoria.n.nu/svenska-bankkrisen Finanstidningen.biz
http://www.finanstidningen.biz/index.php/finansartiklar/nationalekonomi/71-den-svenska-finanskrisen
Forskning.se
http://www.forskning.se/nyheterfakta/teman/varldsekonomi/tiofragorochsvar/vadvarfi nanskrisen1990.5.227e434213e2118426e1c3.html
Pwc.se http://www.pwc.se/sv/bank-kapital/artiklar/fler-och-tuffare-regler-om-bolagsstyrning-i-banker-och-andra-institut-fran-nasta-ar.jhtml
Sebgroup.com1 http://sebgroup.com/sv/Om-SEB/Vilka-vi-ar/Historia/
Sebgroup.com2 http://sebgroup.com/sv/Om-SEB/Bolagsstyrning/Bolagsstyrning/
Svensktnarlingsliv.se
http://www.svensktnaringsliv.se/multimedia/archive/00000/Den_nya_ekonomin_-_Tekn_76a.pdf
Artiklar:
Adams, M. (1994) “Agency Theory and the Internal Audit” Managerial Auditing Journal Volume 9 Issue 8 pp. 8-12
Aerts, W. (1994). “On the use of accounting logic as an explanatory category in narrative” Accounting, Organizations and Society Volume 19 pp.337-353.
Balata, P. & Breton, G. (2005). “Narratives vs Numbers in the Annual Report: Are They Giving the Same Message to the Investors?” Review of Accounting and Finance Volume 4 Issue 2 pp.5-11.
Beretta, S. & Bozzolan, S. (2004) “A framework for the analysis of firm
53
communication” International Journal of Accounting Volume 39 Issue 3 pp. 265-88 Brennan, N. (2001) ”Reporting intellectual capital in annual reports: Evidence from Ireland” Accounting, Auditing and Accountability Journal Volume 14 Issue 4 pp. 423-436
Brian L. Connelly, S., Certo, R. T., Ireland. D & Reutzel, C. (2011) ”Signaling Theory: A Review and Assessment” Journal of Management pp.42-46
Boyne, G. & Law, J.(1991) ”Accountability and local authority annual reports: The case of Welsh District Councils” Financial Accountability & Management, Volume 7 Issue 4 pp.179-194
Bukh, P., Nielsen, C., Gormsen, P. & Mouritsen, J. (2005). ”Disclosure of
information on intellectual capital in Danish IPO prospectuses”. Accounting, Auditing
& Accountability, Volume 18 Issue 6 pp.713-732
Campbell, D., Shrives, P., & Bohmbach-Saager, H. (2001). “(Voluntary Disclosure of Mission Statements in Corporate Annual Reports:Signaling WHat ant To Whom?)”
Business and Society Review Volume 6 Issue 1 pp.65-87.
Carroll, A.B. (1989) ”Business and Society” Cincinnati: South-Wstern Publishing Co.
Cormier, D. & Gordon, I. (2001) ”An examination of social and enviromental
reporting strategies” Accounting, Auditing & Accountability Journal Volume 14 Issue 5 pp. 587-616
Cho, C.H. & Patten, D.M. (2007) ”The role of enviromental disclosures as tolls of legitimacy: A research note” Accounting, Organizations and Society Volume 32 Issue 7-8 pp. 639-647
Clatworthy, M. & Jones, M.J. (2001) ”The effect of thematic structure on the variability of annual report readability” Accounting, Auditing & Accountability Journal Volume 14 pp. 311-326
Deegan, C. (2002) ”The legitimising effect of social and enviromental disclosures – a theoretical foundation” Accounting, Auditing & Accountability Journal Volume 15 Issue 3 pp. 282-311
Dowling, J. & Pfeffer, J. (1975) ”Organisational legitimacy: Social values and organisational behaviour” Pacific Sociological Review January pp. 122-136
Erickson, S.L., Weber, M. & Segovia, J. (2011) ” Using Communication Theory to Analyze Corporate Reporting Strategies” Journal of Business Communication Volume 48 No. 207 pp. 209-223
Garcia-Meca, E., Parra, I., Larran, M. & Martinez, I. (2005) ”The Explanatory Factors of Intellectual Capital Disclosure to Financial Analysts” European Accounting
Review, Volume 14 No. 1 pp.63–94
54
Goh, P.C. & Lim, K.P. (2004) ”Disclosing intellectual capital in company annual reports – Evidence from Malaysia” Journal of Intellectual Capital Volume 5 Issue 3 pp. 500-510
Hooks, J., Coy, D. & Davey, H. (2002) “The information gap in annual reports”
Accounting, Auditing & Accountability Journal Volume 15 Issue 4 pp.501-522.
Hughes, S.B., Anderson, A. & Golden, S. (2001) “Corporate environmental
disclosures: Are they useful in determining environmental performance?” Journal of Accounting and Public Policy Volume 20 pp. 217-240
Jameson, D.A. (2000) “Telling the Investment Story: A Narrative Analysis of Shareholder Reports” Journal of Business Communication Volume 37 Issue 7 Jensen, M.C. & Meckling, W.H. (1976) “Theory of the firm: Managerial Behavior, Agency costs and ownership structure” Journal of Financial economics Volume 3 pp.
305-360
Jonäll, K. & Rimmel, G. (2010). “CEO letters as legitimacy builders: coupling text to numbers” Human Resource Costing & Accounting pp.307-328.
Kajuter, P. (2006) “Risk disclosures of listed firms in Germany: a longitudinal study”
Presented at the 10th Financial Reporting & Business Communication Conference.
Cardiff Business School (unpublished).
Kash, T.J & Darling, J.R. (1998) “Cirsis management: prevention, diagnosis and intervention” Leadership & Organization Development Journal Volume 19 Issue 4 pp.179-186
Li, D. & Ferreira, M.P. (2011) “Instutional enviroment and firms sources of financial capital in Central and Eastern Europe” Journal of Business Research Volume 64 pp.
371-376
Linsley, P. M. & Shrives, P. J. (2005) ”Transparency and the disclosure of risk
information in the banking sector” Journal of Financial Regulation and Compaliance Volume 13 No.3 pp.205-214.
Linsley, P. M. & Shrives, P. J. (2006) ”Risk reporting: A study of risk disclosure in the annual reports of UK companies” The Brittish Accounting Review Volume 38 pp.387-404.
Marcus, A.A. & Goodman, R.S. (1991) ”Victims and shareholders: The dilemmas of presenting corporate policy during crisis” Academy of management journal Volume 34 Issue 2 pp. 281-305
Marston, C.L. & Shrives, P.J. (1991) “The use of disclosure indices in accounting research: a review article” British Accounting Review Volume 23 pp. 195-210 Mention, A. (. (2011). Exploring voluntary reporting of intellectual capital in the banking sector. Journal of Management Control, 22, ss. 279-309.
55
Meyer, J.W. & Rowan, B. (1977) “Institutionalized Organizations: Formal Structure as Myth and Ceremony” American Journal of Sociology Volume 83 Issue 2 pp. 340-363
Ojo, M. (2010) ”The growing importance of risk in financial regulation” The Journal of Risk Finance Volume 11 No.3 pp.249-267.
Oliver, C. (1991) ”Strategic responses to institutional processes” Academy of Management Review Volume 1 Issue 1 pp.145-179
Parker, L.D. (1982) “Corporate annual reporting: A mass communication perspective”
Accounting and Business Research, Autumm pp. 279-86
Seeger, M.W., Sellnow, T.L. & Ulmer, R.R. (2003) ”Communication and organizational crisis” Westport, CT: Praeger p. 109
Shah, A. K. (1993) ”The social dimensions of financial risk” Journal of Financial Regulation and Compliance Volume 5 No.3 pp.195-207
Andrei Shleifer and Robert W. Vishny (1997) “A Survey of Corporate Governance”
pp. 737-782
Stanton, P. & Stanton, J. (2002) “Corporate annual reports: Research perspectives used” Accounting, Auditing & Accountability Journal Volume 15 pp. 478-500 Stanton, P., Stanton, J. & Pires,G. (2004) “ Impression of an annual report: An
experimental study” Corporate Communications: An international Journal Volume 9 Issue 1 pp. 57-69
Suchman, M.C. (1995) “Managing legitimacy: Strategic and institutional approaches”
The Academy of Managament Review Volume 20 Issue 3 pp. 571-610
Tirole, J. (2001) “Corporate Governane” Econometric Volume 69 No. 1 pp.1-35 Watson, T. (2007) “Reputation and ethical behavior in a crisis: Predicting survival”
Journal of Communication Management Volume 11 Issue 4 pp. 371-384
Watson, A., Shrives, P. & Marston, C. (2002) “Voluntary disclosure of accounting ratios in the UK” British Accounting Review Volume 34 pp. 289-313
Winfield, R. (1978) “An investigation into private shareholder usage of financial statements in New Zealand” Accounting Education Volume 18 pp. 93-101
White, C. (2009). “Examining a crisis communication void: The role of context to mitigate issues” Journal of Communication Management Volume 13 Issue 2 pp.176-190
Böcker:
Arbnor, I. & Bjerke, B. (1994) “Företagsekonomisk metodlära” Studentlitteratur s.
86-95
56
Bryman, A. (2008) ”Samhällsvetenskapliga metoder” Liber
Johannessen, A. & Tufte, P.A. (2002) “Introduktion till samhällsvetenskaplig metod”
Liber
Merriam, S.B. (1994) “Fallstudien som forskningsmetod” Studentlitteratur Saunders, M., Lewis, P. & Thornhill, A. (2009). Research methods for business students. Fifth edition, Harlow: Pearson education limited.
Yin, R. K. (1994). Case study research: Design and methods (2ed.). Newbury Park, CA: Sage Publications.
Yin, R.K (2007) ”Fallstudier: design och genomförande” Malmö Liber SFS Svensk författningssamling (1995) “Årsredovisningslag” (1995:1554).
Stockholm: Justitiedepartementet.
Tidningsartiklar:
Andersson, K. (2008, 30 december). 2008 - Ett rekorduselt börsår. Svenska dagbladet, näringsliv. Hämtad från:
http://www.svd.se/naringsliv/2008-ett-rekorduselt-borsar_2260997.svd
Larsson, T. (2011, 26 april). Greklands statskuld sätter nytt EU-rekord. SVD
näringsliv. Hämtat från: http://www.svd.se/naringsliv/greklands-statsskuld-satter-nytt-eu-rekord_6117483.svd
Lucas, D. (2008, 08 november). Finanskrisen 4: Kulmen. Dagens Nyheter. Hämtad från: http://www.dn.se/ekonomi/finanskrisen-4-kulmen-1.672957
EU-upplysningen (2012, 29 oktober) EU:s stödprogram mot den ekonomiska krisen.
Hämtad från: http://www.eu-upplysningen.se/Om-EU/Om-eu-I-fokus/EUs-stodprogram-mot-den-ekonomiska-krisen/
57