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  • 1.
    Hartwig, Fredrik
    Department of Trade, Industry and Business, Academy of Economics, Business Administration and Social Studies, Dalarna University.
    Swedish and Dutch listed companies’ compliance with IAS 36 paragraph 1342015In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 12, no 1, p. 78-105Article in journal (Refereed)
    Abstract [en]

    This article investigates the extent to which companies listed on the Nasdaq OMX (NOMX) and the Euronext Amsterdam (EA), in their 2005 and 2008 annual reports, complied with the disclosure requirements in IAS 36 paragraph 134, as well as the factors that explain why some companies complied with the standard to a higher extent than did other ones. Swedish and Dutch listed companies are chosen as the accounting oversight system differs between the countries. The relationship between the dependent variable, that is, information disclosed in accordance with IAS 36 paragraph 134 in the annual reports in Swedish and Dutch listed companies, and the independent variables, that is, accounting oversight, auditing company, size, leverage, future prospects, industry and learning, is examined. The results reveal that Swedish companies listed on the NOMX were more compliant than their Dutch counterparts in 2005, possibly because of the (historically) weak Dutch institutional oversight system. The compliance level seems to have increased in both Swedish and Dutch companies over time, thus indicating learning. In 2008, there was no significant difference in compliance level between Sweden and the Netherlands, which suggests convergence. Size significantly affected the compliance level in Sweden only, and leverage affected the compliance level in the Netherlands only. Moreover, non-financial companies were more compliant in both countries. The independent variables auditing company and future prospects did not seem to have a significant effect on the compliance level.

  • 2.
    Huq, Asif M.
    et al.
    Högskolan Dalarna.
    Hartwig, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Rudholm, Niklas
    Institute of Retail Economics, Stockholm.
    Do audited firms have a lower cost of debt?2022In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 19, no 2, p. 153-175Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to investigate if audited financial statements add value for firms in the private debt market. Using an instrumental variable method, we find that firms with audited financial statements, on average, save 0.47 percentage points on the cost of debt compared to firms with unaudited financial statements. We also find that using the big, well-known auditing firms does not yield any additional cost of debt benefits. Lastly, we investigate if there are industries where alternative sources of information make auditing less valuable in reducing the cost of debt. Here, we find that auditing is less important in lowering cost in one industry, agriculture, where one lender has a 74% market share and a 100-year history of lending to firms within that industry. As such, it seems that lenders having high exposure to a certain industry might act as an alternative to auditing in reducing the information asymmetry between the firm and the lender.

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  • 3.
    Rahi, ABM Fazle
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Unpacking women’s power on corporate boards: gender reward in board composition2024In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539Article in journal (Refereed)
    Abstract [en]

    Participation of women on corporate boards has long been a topic of debate in academia and practice. Yet, the threshold of women's participation in a corporate board to obtain a synergetic impact on corporate  sustainability performance remains to be examined. Data from 19 European countries, having 2640 firm-year of observation, this study revealed that women on boards positively affect corporate sustainability performance in the European context, with an approximately 30% participation of women on boards (WoB) ensuring synergetic impact. This study further revealed that after the threshold of WoB participation, the market value of companies tends to be negative in the European setting. An indication of investors' reactions. The issue was first examined through the lens of the resource-based view, social role, agency and critical mass theories and then empirically tested. To reach a conclusion, this study employs both static and dynamic econometric models; thus, the finding is consistent and empirically robust. The research findings contribute to the current discussion on corporate governance and corporate sustainability performances issues, especially in the European context, and have implications for researchers, business practitioners, and policymakers.

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