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Darush, Y., Öhman, P. & Homayoun, S. (2019). Financial crisis and SME capital structure: Swedish empirical evidence. Journal of economic studies, 46(4), 925-941
Open this publication in new window or tab >>Financial crisis and SME capital structure: Swedish empirical evidence
2019 (English)In: Journal of economic studies, ISSN 0144-3585, E-ISSN 1758-7387, Vol. 46, no 4, p. 925-941Article in journal (Refereed) Published
Abstract [en]

Purpose: The purpose of this paper is to empirically examine capital structure determinants of small- and medium-sized enterprises (SMEs) during and after the global financial crisis.

Design/methodology/approach: Statistical methods, including ordinary least squares and the generalised method of moments, were used to analyse a sample of over 40,800 Swedish SMEs operating in four industries during the 2008–2015 period.

Findings: The results indicate that the independent variables – i.e. financial crisis, profitability, size, tangibility and industry affiliation – to various degrees explain changes in short-term debt (STD) and long-term debt (LTD) ratios. In particular, the empirical findings indicate that the sampled SMEs tended to rely more on STD and LTD during (2008–2009) than after (2010–2015) the financial crisis.

Research limitations/implications: Due to data availability, the current study is limited to a sample of Swedish SMEs in four industries covering eight years. Further research could examine the generalisability of these findings by investigating other firms operating in other industries and other countries.

Originality/value: This study is one of few examining determinants of short- and long-term SME debt during and after the global financial crisis, using data from a large-scale cross-sectional database.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2019
Keywords
Capital structure, Financial crisis, Small- and medium-sized enterprises, Cross-sectional sample
National Category
Economics and Business
Identifiers
urn:nbn:se:hig:diva-30759 (URN)10.1108/JES-04-2018-0147 (DOI)
Available from: 2019-10-09 Created: 2019-10-09 Last updated: 2019-10-09Bibliographically approved
Lions, C. & Homayoun, S. (2018). Legitimacy gaps, CSR strategy and their effect on tax information (1ed.). In: Yvette Lind (Ed.), Rättsliga och ekonomiska reflektioner över internationell skatteplanering: (pp. 196-225). Uppsala: Iustus förlag
Open this publication in new window or tab >>Legitimacy gaps, CSR strategy and their effect on tax information
2018 (Swedish)In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Yvette Lind, Uppsala: Iustus förlag, 2018, 1, p. 196-225Chapter in book (Other academic)
Place, publisher, year, edition, pages
Uppsala: Iustus förlag, 2018 Edition: 1
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-29243 (URN)978-91-7678-991-9 (ISBN)
Available from: 2019-02-08 Created: 2019-02-08 Last updated: 2019-10-11Bibliographically approved
Hartwig, F. & Homayoun, S. (2017). Accounting for sustainability indicators: A systemised model (1ed.). In: Fagerström, Arne och Cunningham, Gary M. (Ed.), A good life for all: Essays on sustainability celebrating 60 years of making life better (pp. 163-187). Mjölby: Atremi AB
Open this publication in new window or tab >>Accounting for sustainability indicators: A systemised model
2017 (English)In: A good life for all: Essays on sustainability celebrating 60 years of making life better / [ed] Fagerström, Arne och Cunningham, Gary M., Mjölby: Atremi AB , 2017, 1, p. 163-187Chapter in book (Other academic)
Abstract [en]

Sustainability accounting focuses on providing information about sustainability-related risks and opportunities. Systematic sustainability accounting allows consistency and comparability of sustainability indicators over time and among companies. This chapter develops a standardised three-dimensional sustainability accounting model that considers risk levels, opportunity levels, materiality levels and total threat levels. Moreover, a categorisation of potential sustainability indicators is presented. An extended and concrete model to lead sustainability accounting to the next level is outlined, but further work is needed. Whether internal and external stakeholders consider the information generated by the model as relevant and reliable, for example, is an empirical question and needs further investigation. This chapter provides the impetus and a framework for such further research.

Place, publisher, year, edition, pages
Mjölby: Atremi AB, 2017 Edition: 1
Keywords
Sustainability indicators, model, standard, multidimensional
National Category
Economics and Business
Research subject
Complex Systems – Microdata Analysis, General Microdata Analysis - others
Identifiers
urn:nbn:se:hig:diva-23711 (URN)978-91-7527-174-3 (ISBN)
Available from: 2016-06-17 Created: 2017-03-06 Last updated: 2019-10-11Bibliographically approved
Rezaee, Z., Homayoun, S. & Mora, M. (2017). Integration of real-time analysis of big data into sustainability attributes. In: Mariano Rico and María Mora (Ed.), XBRL Academic Track Proceedings: Proceedings of the XBRL Academic Track co-located with Eurofiling XBRL week in Frankfurt and 19th XBRL Europe day (XBRL 2017). Paper presented at 2017 XBRL Academic Track, XBRLAT 2017, 7-8 June 2017, Frankfurt, Germany. CEUR-WS, 1890
Open this publication in new window or tab >>Integration of real-time analysis of big data into sustainability attributes
2017 (English)In: XBRL Academic Track Proceedings: Proceedings of the XBRL Academic Track co-located with Eurofiling XBRL week in Frankfurt and 19th XBRL Europe day (XBRL 2017) / [ed] Mariano Rico and María Mora, CEUR-WS , 2017, Vol. 1890Conference paper, Published paper (Refereed)
Abstract [en]

The use real-time analysis of big data necessitates auditors modify their evidence-gathering procedures of employing continuous auditing in assuring sustainability attributes. We suggest a model that integrates assurance and its continuous auditing into all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance reporting. Real-time analysis of big data facilitates more transparent and timely available information for auditors to perform procedures provide reasonable assurance on accuracy, consistency and completeness of information. Big Data is often referred to as electronic data and is the capability of accessing, analysing, and assessing a huge amount of data and transforming them into information in a timely manner for decision making. The application of Big Data and Data Science Analytics to auditing is currently at an early stage. This study examines the real-time analysis of big data, which including evidence-gathering procedures and tests on audit and assurance services for sustainability attributes. We provide policy, practical and educational implications of employing real-time analysis of big data for sustainability performance as the implementation of continues auditing.

Place, publisher, year, edition, pages
CEUR-WS, 2017
Series
CEUR Workshop Proceedings, ISSN 16130073 ; 1890
Keywords
Auditing, Big data, Sustainability, XBRL, Decision making, Metadata, Sustainable development, Continuous auditing, Electronic data, Evidence gatherings, Real time analysis, Sustainability performance
National Category
Economics and Business
Identifiers
urn:nbn:se:hig:diva-25359 (URN)2-s2.0-85029057307 (Scopus ID)
Conference
2017 XBRL Academic Track, XBRLAT 2017, 7-8 June 2017, Frankfurt, Germany
Available from: 2017-10-04 Created: 2017-10-04 Last updated: 2019-10-11Bibliographically approved
Homayoun, S., Al-Thani, F. F. & Homayoun, S. (2016). A sustainability accounting: Case study on exploration, production and midstream activities at Maersk Oil. International Journal of Energy Economics and Policy, 6(1), 20-27
Open this publication in new window or tab >>A sustainability accounting: Case study on exploration, production and midstream activities at Maersk Oil
2016 (English)In: International Journal of Energy Economics and Policy, ISSN 2146-4553, Vol. 6, no 1, p. 20-27Article in journal (Refereed) Published
Abstract [en]

This paper gives a short introduction to sustainable accounting and its essential measurement problems. The greatest challenge seems to be how companies should create sustainability reports that achieve the demands for transparency and accuracy. Because the current frameworks vary considerably, the development of standards and guidance to report sustainability will most likely continue to evolve. This study proposes a model to Maersk Company allowing them to use a sustainability accounting framework as guidance for disclosure of material sustainability and accounting metrics to determine sustainability-related risks and opportunities it faces using the sustainability accounting standard for the oil and gas industries, particular to exploration, production and midstream activities.

Keywords
Measurement problems, Oil and gas industries, Sustainability accounting
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-21245 (URN)2-s2.0-84954559942 (Scopus ID)
Available from: 2016-02-17 Created: 2016-02-17 Last updated: 2019-10-11Bibliographically approved
Rezaee, Z. & Homayoun, S. (2016). Sustainability in Action at the Corporate, Industry and National Level. In: Stachowicz-Stanusch, A. (Ed.), Corporate Social Performance: Reflecting on the Past and Investing in the Future (pp. 53-76). Information Age Publishing
Open this publication in new window or tab >>Sustainability in Action at the Corporate, Industry and National Level
2016 (English)In: Corporate Social Performance: Reflecting on the Past and Investing in the Future / [ed] Stachowicz-Stanusch, A., Information Age Publishing, 2016, p. 53-76Chapter in book (Refereed)
Place, publisher, year, edition, pages
Information Age Publishing, 2016
Series
Contemporary Perspectives in Corporate Social Performance and Policy
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-27402 (URN)000399505600004 ()9781681236391 (ISBN)9781681236384 (ISBN)9781681236407 (ISBN)
Available from: 2018-06-26 Created: 2018-06-26 Last updated: 2019-10-11Bibliographically approved
Homayoun, S., Rezaee, Z. & Ahmadi, Z. (2015). Corporate Social Responsibility and Its Relevance to Accounting. Journal of Sustainable Development, 8(9), 178-189
Open this publication in new window or tab >>Corporate Social Responsibility and Its Relevance to Accounting
2015 (English)In: Journal of Sustainable Development, ISSN 1913-9063, E-ISSN 1913-9071, Vol. 8, no 9, p. 178-189Article in journal (Refereed) Published
Abstract [en]

Corporate social responsibility (CSR) has been extensively and inconclusively debated in the literature. In this essay, we examine the development of CSR by both reviewing the evolution of the conceptual framework and models of CSR and discussing social responsibility accounting and auditing. We conclude that both business and academic communities worldwide should pay closer attention to CSR and its components of economic, social, and environmental performance. Business organizations worldwide are just starting to recognize the importance of quality as it relates to CSR and the link between profitability and social behavior. Justifications for CSR are fulfilling moral obligations, maintaining a good reputation, ensuring sustainability and licensing to operate, and creating shared value for all corporate stakeholders.

Keywords
corporate social responsibility, social accounting, auditing
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-20712 (URN)10.5539/jsd.v8n9p178 (DOI)
Available from: 2015-11-30 Created: 2015-11-30 Last updated: 2019-10-11Bibliographically approved
Homayoun, S. & Homayoun, S. (2015). Internet-Based Compulsory Information Disclosure by Listed Companies in Tehran Stock Exchange. International Business Management, 9(5), 791-797
Open this publication in new window or tab >>Internet-Based Compulsory Information Disclosure by Listed Companies in Tehran Stock Exchange
2015 (English)In: International Business Management, ISSN 1993-5250, Vol. 9, no 5, p. 791-797Article in journal (Refereed) Published
Abstract [en]

This study is aimed at investigating the effect of the industry concentration on the internet-based compulsory information disclosure with respect to the control variables of the firm size, industry, profitability and leverage and independent or non-executive independent board. Statistical population of the study is the firms accepted in Tehran Stock Market, 230 firms were selected omission during 2010-2011period as the statistical sample and their information was investigated. In this study, the data required to test research hypotheses were collected by a field method through financial statements and notes associated with stock firms and accepted firms web site, then they were created and processed in the form of databases in excel and finally the data and research variables were analyzed using EVIEWS Software. In this study, the researcher analyzed the effect of industry concentration on the information compulsory index. The results show that the industry concentration, the firm size, profitability, leverage and the other industries except the energy and service sector have a significant effect on the compulsory information index but there is no effect for the independent or non-executive independent board.

National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-20108 (URN)10.3923/ibm.2015.791.797 (DOI)2-s2.0-84938559512 (Scopus ID)
Available from: 2015-08-17 Created: 2015-08-17 Last updated: 2019-10-11Bibliographically approved
Homayoun, S., Johansson, J., Malmström, M. & Rezaee, Z. (2013). Research opportunities for Internet corporate social responsibility disclosure. Asian Journal of Research in Business Economics and Management, 3(1), 1-20
Open this publication in new window or tab >>Research opportunities for Internet corporate social responsibility disclosure
2013 (English)In: Asian Journal of Research in Business Economics and Management, ISSN 2250-1673, E-ISSN 2249-7307, Vol. 3, no 1, p. 1-20Article in journal (Refereed) Published
Abstract [en]

The voluntary use of Internet in corporate social responsibility (CSR) disclosure is an important step in applying Internet for corporate social responsibility disclosure. The challenging issues revolve both providers of Internet corporate social responsibility as well as users of the CSR report via Internet. Prior research has not been able to find relationships between firm characteristics and corporate governance mechanisms and use of Internet in corporate social responsibility disclosure. This study propose legitimacy theory as a potential alternative theory for explaining Internet corporate social responsibility (ICSR) disclosure. Furthermore, the study propose the stakeholder attributes on legitimacy and power may influence the CSR disclosure via Internet.

National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-19916 (URN)
Available from: 2015-06-29 Created: 2015-06-29 Last updated: 2019-10-11Bibliographically approved
von Koch, C., Nilsson, O., Jönsson, M. & Homayoun, S. (2013). The interaction between country-level and firm-level corporate governance. In: : . Paper presented at EAA 2013, European Accounting Association 36th annual congress, Paris, May 6-8, 2013.
Open this publication in new window or tab >>The interaction between country-level and firm-level corporate governance
2013 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-19919 (URN)
Conference
EAA 2013, European Accounting Association 36th annual congress, Paris, May 6-8, 2013
Available from: 2015-06-29 Created: 2015-06-29 Last updated: 2019-10-11Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-2536-0446

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