Essays about: "state-ownership"

Showing result 1 - 5 of 20 essays containing the word state-ownership.

1. 1. Earnings Management in State-Owned Enterprises : A quantitative study comparing earnings management between Swedish state-owned and privately-owned enterprises

   University essay from

   Author : Felix Gustafsson; Nils Palmqvist; [2023]
   Keywords : Earnings Management; State-Ownership; State-Owned Enterprise; Positive Accounting Theory; Hybrid Organizations; Agency Theory;

   Abstract : .... READ MORE

3. 2. Social and financial efficiency - a fundamental conflict: How does state ownership affect tax avoidance? Evidence from Sweden

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Karl Bergquist Knutsson; August Ehrenborg; [2021]
   Keywords : Tax avoidance; State-owned enterprises; Corporate governance; Agency conflicts; Ownership structure;

   Abstract : Most shareholders view taxes as a cost, but in state-owned enterprises (SOEs), taxes are a direct payment to the owner, the state. This paper examines the association between state ownership and tax avoidance behavior in Sweden. READ MORE

4. 3. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Love Berggren; Li Ji; [2020]
   Keywords : Mandatory sustainability reporting; Unlisted firms; Cost of debt;

   Abstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE

5. 4. The Influence of Ownership Structure on ESG Ratings

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Sarah Adelfang; Alexander Staneker; [2019]
   Keywords : ESG; CSR; Ownership; Sustainability; Concentration;

   Abstract : The increasing trend towards sustainability within the investment community has motivated this paper to investigate the relationship between ownership structure and ESG rating score. Using data from 735 companies between 2009 and 2018, this paper applies a fixed effects regression to evaluate the influence of ownership type and ownership concentration on the ESG score. READ MORE

6. 5. The Effect of Board Diversity on Corporate Performance : the Case of Swedish State-Owned Enterprises as Hybrid Organizations

   University essay from Högskolan Kristianstad/Fakulteten för ekonomi

   Author : Fabian Moser; Valieta Shabanaj; [2019]
   Keywords : State-owned enterprises; hybrid organizations; corporate governance; board of directors; board diversity; corporate performance;

   Abstract : This study examines how board diversity and characteristics of directors affect the financial and non-financial performance of Swedish state-owned enterprises (SOEs). SOEs are characterized by state ownership, goal complexity, governmental funding and control and are therefore typical examples of hybrid organizations that purse both commercial and political logics. READ MORE