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Enskilda företagsledares påverkan på de frivilliga upplysningarna: En kvantitativ studie av svenska börsbolag
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Individual executive’s impact on the voluntary disclosures : A quantitative study of Swedish listed companies. (English)
Abstract [sv]

Bakgrund

Börsnoterade bolag väljer idag att lämna ut en stor mängdfrivilliga upplysningar trots att dessa kan medföra kostnader samt konkurrensnackdelar. En trolig förklaringsfaktor till detta är enligt tidigare studier ledningens kompetenssignalerande.Tanken är att begåvade företagsledare vill stärka sitt egetpersonliga varumärke och marknadsföra sin egen kompetens viaupplysningarna. Med dessa antaganden i åtanke skulle det vara rimligt att anta att det sker förändringar i mängden frivilligaupplysningar när en ny VD eller CFO tillträder och vill sända signaler samt sätta sin egen personliga prägel på företagets externa kommunikation.

Syfte

Syftet med denna studie är att förklara hur ett byte av VD eller CFO påverkar företags frivilliga upplysningar under räkenskapsåret efter bytet.

Metod

Denna kvantitativa studie genomfördes med en deduktiv ansats samt en tvärsnittsdesign.

Slutsats

Studien visade på att ett CFO-byte resulterade i en ökad mängdfrivilliga upplysningar. Studien visade dessutom även att en externt rekryterad CFO leder till fler frivilliga upplysningar än en internt rekryterad CFO. Därutöver kunde studien också visa på vissa indikationer gällande ett positivt samband mellan VD:s ägarandel i företaget samt en ökning av de frivilliga upplysningarna under kommande räkenskapsår. Motsvarande samband för CFO gick dock inte att identifiera.

Abstract [en]

Background

Listed companies choose to voluntary disclose a lot of information even though it could entail costs and competitive disadvantages. A likely explanatory factor for this in earlier studies has been the managements wish to signal their competence. The thought is that gifted managers wish to improve their own personal trademark and to promote their own competence via the voluntary disclosures. With these assumptions in mind, it would be fair to assume that changes in the amount of voluntary disclosures will occur when a new CEO or CFO steps in and wishes to signal competence and add theirown personal touch on the company’s external communication.

Purpose

The purpose of this study is to explain how a change of CEO or CFO will affect the corporation’s voluntary disclosures in the following fiscal year.

Method

This quantitative study was performed with a deductive approach and a cross-sectional design.

Conclusion

The study showed that a change of CFO resulted in an increased amount of voluntary disclosures by the companies. The study also found that an externally recruited CFO will disclose more than an internally recruited CFO. In addition the study also showed indications of a positive relation regarding a CEO’s share of the company and an increase of the voluntary disclosures int he next fiscal year. The same relation could not be observed to also apply for CFO’s.

Place, publisher, year, edition, pages
2017. , p. 44
Keywords [en]
Voluntary disclosures, CEO, CFO, changes, impact
Keywords [sv]
Frivilliga upplysningar, VD, CFO, förändringar, påverkan
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-138780ISRN: LIU-IEI-FIL-A--17/02514--SEOAI: oai:DiVA.org:liu-138780DiVA, id: diva2:1114363
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2017-08-17 Created: 2017-06-22 Last updated: 2017-08-17Bibliographically approved

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Moilanen, Töyrä(1049 kB)35 downloads
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Citation style
  • apa
  • harvard1
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  • de-DE
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  • nn-NB
  • sv-SE
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Output format
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