8. Sanningskriterier
8.4 Generaliserbarhet
Johansson Lindfors (1993, s. 111) påpekar att forskare kan återupprepa sin undersökning vid ett flertal tillfällen för att kontrollera att utfallet blir approximativt det samma och därmed öka studiens reliabilitet. Sådana reliabilitetstester kan å andra sidan kräva mycket resurser (Johansson Lindfors, 1993, s. 111) och ett sådant test hade ökat studiens reliabilitet, men då tiden var knapp kunde det ej genomföras. Istället lades stor vikt vid grundarbetet med sammanställandet av indexet och stor noggrannhet vid läsningen av årsredovisningar och hållbarhetsrapporter. Ett gott förarbete benämner Johansson Lindfors (1993, s. 110) som något som kan öka reliabiliteten allra mest. Sammanfattningsvis uppvisar denna studie en god reliabilitet då förarbete skett med stor noggrannhet och därför bör användandet av hållbarhetsindexet, det finansiella data från Eikon Datastream samt alla variabler och företag vid genomförandet av en liknande studie uppge samma resultat som denna.
8.4 GENERALISERBARHET
Generalisering innebär enligt Bryman och Bell (2011, s. 163) att en studies resultat kan appliceras på en hel population, även fast denna i sin helhet inte behandlades i studien. Det behandlar således hur representativt urvalet är från sin population (Bryman & Bell, 2011, s. 164). Patel och Davidson (2011, s. 56) menar att problematiken med generaliserbarhet uppstår vanligtvis vid enkätundersökningar och huruvida slutsatser från en population kan dras från dessa. Då denna studie utgår från data från innehållsanalyser som, vilket som behandlats tidigare, medför validitet och reliabilitet är det inte metoden som kan skapa generaliserbara bekymmer, utan själva urvalet. Enligt Saunders et al. (2012, s. 291) finns det risk för partiskhet när forskare själva väljer samplet. Detta har eliminerats i sådan stor utsträckning som möjligt via sannolikhetsurvalet som genomfördes, vilket Bryman och Bell (2015, s. 188) anger som ett bra alternativ som tar bort partiskhet och som även Johansson Lindfors (1993, s. 92) benämner som ett användbart verktyg som garanterar generaliserbarhet. Antal företag i urvalet selekterades sedan i ett systematiskt urval. Urvalet gjordes därmed inte enligt preferenser av oss författare, utan företagen i samplet valdes ut av slumpen. Frågan uppstår hellre om samplet är tillräckligt stort för att kunna generaliseras. 50 % av företagen registrerade på large och mid cap utvaldes då ett större urval ej skulle vara möjligt då antal observationer över tre år skulle bli för tidskonsumerande. Ett urval på hälften av populationen anses dessutom vara tillräckligt stort för att generalisera på. Populationen är stora och medelstora företag registrerade på Nasdaq OMX Stockholm, och studiens resultat kan därmed bara generaliseras på dessa företag. Detta i enlighet med Bryman och Bell (2011, s. 165) som förklarar generalisering som möjligt att genomföra, men som forskare måste behandla med försiktighet då tolkningar utöver den valda populationen ej kan göras. Företag med mindre storlek, ej börsnoterade företag eller företag registrerade på utländska börser kan därmed denna studies resultat ej appliceras på. Tack vare studiens urvalsmetod och storleken på samplet kan alltså resultatet generaliseras till svenska stora och medelstora företag, men försiktighet måste beaktas då den statistiska metoden kan ha tillfört bekymmer. Parametriska tester genomfördes på data som i vissa fall inte var normalfördelat, vilket kan ha påverkat resultatet till ett okänt utfall och därmed också ha påverkat generaliserbarheten. Detta är dock en genomförbar metod vid urval innehållande mer än 30 observationer (Pallant, 2001, s. 172) men det är en imperfektion i studien som har tagits till hänsyn då analyser har genomförts.
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