The purpose of this paper is to contribute to the research area on the connection between CEO compensation and institutional and foreign ownership using data on Swedish firms. We study the level of pay and performance-based compensation as well as probe further into determinants of CEO compensation in Sweden. We do not find support for [...]
The process of trust creation between SMEs and their consulting accountants
Trust in business relationships is a subject which is not widely discussed. Research explaining the process of how to create trust between SME´s and their consulting accountant is hard to find, as articles discussing the trust creation. The purpose of this dissertation is to explain the process of trust creation in this specific business relationship, [...]
Statutory Audit: Benefits of Maintaining Audits after the Abolishment
Auditing developed during the past hundred years and today consists of an auditor’s audit of a firm’s annual reports. When an auditor has reviewed a firm’s accounts, s/he establishes an audit report. An audit is executed to provide the owners and other stakeholders a true and fair view of the firm Purpose: The purpose of [...]
Leverage Buyouts: – A boom or bust in the Nordic Region?
The private equity industry has been growing over the recent years and a large amount of capital is invested in Nordic private equity funds. Buyouts which are focusing on a leverage effect, known as the leverage buyout, have transformed public companies into private equity owned portfolio companies. However, the knowledge about the leverage buyout transaction [...]