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Larsson Olaison, UlfORCID iD iconorcid.org/0000-0003-4961-1569
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Publikationer (10 of 49) Visa alla publikationer
Johnsen, C. G., Larsson Olaison, U., Olasion, L. & Weber, F. (2023). Navigating Populism: A Study of How German and Swedish Corporations Articulate the Refugee Situation in 2015-2016. Business & society
Öppna denna publikation i ny flik eller fönster >>Navigating Populism: A Study of How German and Swedish Corporations Articulate the Refugee Situation in 2015-2016
2023 (Engelska)Ingår i: Business & society, ISSN 0007-6503, E-ISSN 1552-4205Artikel i tidskrift (Refereegranskat) Epub ahead of print
Abstract [en]

To study how populist sentiments have increasingly influenced businesses in society, we examine how German and Swedish corporations addressed the refugee situation in their 2015 and 2016 annual reports. We find that corporations changed their communication once refugee migration became subjected to populist political sentiments, but that they did so without subscribing to those sentiments. Although populism is based on such sharp oppositions as welcoming refugees or closing borders, our analysis shows that corporations have found ways to communicate about the refugee migration beyond these oppositions. Rather than taking a political stance, the corporations studied have primarily articulated the refugee situation as it pertains to their business operations. We identify four modes of articulation: the refugee as someone needing international aid, as a factor for economic analysis, as a benefit recipient, or as a potential stakeholder. These findings help nuance our understanding of how corporations navigate contested political issues.

Ort, förlag, år, upplaga, sidor
Sage Publications, 2023
Nyckelord
corporate reporting, discourse analysis, politics, populism, refugee crisis
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-62703 (URN)10.1177/00076503231202020 (DOI)001077985600001 ()2-s2.0-85173940377 (Scopus ID)HOA;intsam;911430 (Lokalt ID)HOA;intsam;911430 (Arkivnummer)HOA;intsam;911430 (OAI)
Tillgänglig från: 2023-10-23 Skapad: 2023-10-23 Senast uppdaterad: 2023-10-23
Alander, G. E., Jonnergård, K. & Larsson Olaison, U. (2023). The construction of status in the auditor-audit committee relationship. In: J. Marton, F. Nilsson, P. Öhman (Ed.), Auditing Transformation: Regulation, Digitalisation and Sustainability (pp. 46-68). Taylor & Francis
Öppna denna publikation i ny flik eller fönster >>The construction of status in the auditor-audit committee relationship
2023 (Engelska)Ingår i: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] J. Marton, F. Nilsson, P. Öhman, Taylor & Francis, 2023, s. 46-68Kapitel i bok, del av antologi (Övrigt vetenskapligt)
Abstract [en]

This chapter investigates the construction of status in the relationship between the auditor and the audit committee. Such a study is merited considering that regulation as a driver of corporate governance has been designed towards a regulatory concern with lax audit practice, where the audit committee was presented as a solution. This is, however, a problem not manifested in the Swedish context. The driver was instead connected to the need for companies to follow suit with an Anglo-Saxon regulatory development. The study is informed by interviews with audit committee members and external auditors in large, listed companies and contributes novel insights to the understanding of the transformation of the role of the auditor due to the regulatory driver represented by the audit committees. The findings show a rather paradoxical development where the auditors increase their status through direct access to the board of directors, while also decreasing their status by being reduced to a supplier, among other suppliers of trust and comfort to the directors. The findings are of interest to accounting firms, as well as clients and investors, to recognise the transformation of the status of the auditor in spite of regulations to protect the role.

Ort, förlag, år, upplaga, sidor
Taylor & Francis, 2023
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-62485 (URN)10.4324/9781003411390-4 (DOI)2-s2.0-85170198149 (Scopus ID)9781003411390 (ISBN)9781032533032 (ISBN)
Tillgänglig från: 2023-09-19 Skapad: 2023-09-19 Senast uppdaterad: 2023-09-19Bibliografiskt granskad
Larsson Olaison, U. (2020). Convergence of corporate governance systems: a legal transplant perspective. Competition & change, 24(5), 450-470
Öppna denna publikation i ny flik eller fönster >>Convergence of corporate governance systems: a legal transplant perspective
2020 (Engelska)Ingår i: Competition & change, ISSN 1024-5294, E-ISSN 1477-2221, Vol. 24, nr 5, s. 450-470Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

The predominant approaches to comparative corporate governance view legal transfers dichotomously, seeing corporate governance systems as either converging or diverging as a result of legal reform. Drawing on legal studies, this paper proposes an alternative model using the metaphor of the staircase to conceptualize how legal transplants can meet different evaluation criteria before being considered ‘successful’. The model is empirically illustrated by the introduction of the Swedish Corporate Governance Code. It is found that different corporate governance rules when transplanted could be said to meet evaluation criteria more or less strictly. This finding has implications for our empirical and theoretical understanding of how corporate governance systems converge.

Ort, förlag, år, upplaga, sidor
Sage Publications, 2020
Nyckelord
Convergence, Divergence, Legal transplant, Comparative corporate governance, Corporate governance code
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-46341 (URN)10.1177/1024529418800592 (DOI)000567024200004 ()2-s2.0-85058399452 (Scopus ID)
Tillgänglig från: 2019-01-10 Skapad: 2019-09-25 Senast uppdaterad: 2022-01-14Bibliografiskt granskad
Jonnergård, K., Larsson Olaison, U., Stafsudd, A., Andersson, J. & Burman, L. (2019). Corporate control and regulation: The explain mechanism as a sign of "capture". In: : . Paper presented at 11th Nordic Corporate Governance network, November 1-2, 2019, Oslo, Norway.
Öppna denna publikation i ny flik eller fönster >>Corporate control and regulation: The explain mechanism as a sign of "capture"
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2019 (Engelska)Konferensbidrag, Publicerat paper (Refereegranskat)
Abstract [en]

Corporate governance regulation is a contested area. The dispersion of corporate governance codes could on the one hand be seen as a regulator capture performed by international institutional investors, but on the other hand as support for status quo favoring strong local interests, due to local adaptation of code content. In this paper, these competing explanations are empirically tested through the analysis of noncompliance in number of explanations by Swedish listed corporations with different corporate control arrangements. The main findings are that corporations with a concentrated “Swedish” control situation (i.e. controlling shareholder holding more than 50% of the votes) comply more with the code and provide significantly less explanations than other corporations, whereas corporations controlled by owners in the range of 20 to 50% (which would then represent the typical Swedish business group arrangement) comply less with the code and provide significantly more explanations, as do to some extent (but not as robustly) corporations with dispersed ownership (or an “Anglo-American” control situation). This indicates that the Swedish code through a series of adaptations of the international blueprint favors very strong local controlling shareholders. This is to some extent surprising, as the process of code development was set up to favor controlling shareholders with more moderate stakes. Nevertheless, it is of course to some extent logical that the code would also favor the strongest actors in the Swedish corporate governance system. Still, the strongest effect on code compliance (or not) seem to derive not from ownership concentration and type, but from board and CEO characteristics, traditionally associated with their relative power structure. These findings have implications for how corporate governance codes should be understood in a global setting and what roles such codes could perform in a reform process aiming to change corporate governance arrangements.

Nyckelord
Corporate governance code, owner concentration, owner type, board of directors, CEO
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-48167 (URN)
Konferens
11th Nordic Corporate Governance network, November 1-2, 2019, Oslo, Norway
Tillgänglig från: 2020-04-21 Skapad: 2020-04-21 Senast uppdaterad: 2020-04-21Bibliografiskt granskad
Jonnergård, K., Larsson Olaison, U., Stafsudd, A., Andersson, J. & Burman, L. (2019). Corporate control and regulation: The explain mechanism as a sign of "capture". In: : . Paper presented at WINIR Symposium 2019, 16-18 December, 2019, London, UK.
Öppna denna publikation i ny flik eller fönster >>Corporate control and regulation: The explain mechanism as a sign of "capture"
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2019 (Engelska)Konferensbidrag, Publicerat paper (Refereegranskat)
Abstract [en]

Corporate governance regulation is a contested area. The introduction of a corporate governance code could, on the one hand, be understood as a regulatory capture performed by international institutional investors, but on the other hand, as the introduction of a code tend to involve local adaptations it could be understood as support for status quo, and hence favoring strong local interest groups. In this paper, these competing explanations are empirically tested through the analysis of non-compliance by Swedish listed corporations with different corporate control arrangements. The main findings are that corporations with a concentrated “Swedish” control situation (i.e. controlling shareholder holding more than 50% of the votes) explain significantly more than corporations with other ownership arrangements, whereas corporations with dispersed ownership (“Anglo-American” control situation) explain significantly less. This could be interpreted as that the Swedish code - regardless of controlling shareholder involvement in the regulatory process - favor corporate governance arrangements based on dispersed ownership, and hence a control situation that international institutional investors are familiar with. These findings have implications for how corporate governance codes should be understood in a global setting and what roles such codes could perform in a reform process aiming to change corporate governance arrangements.

Nyckelord
Corporate governance code, ownership concentration, shareholders, board of directors
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-48168 (URN)
Konferens
WINIR Symposium 2019, 16-18 December, 2019, London, UK
Tillgänglig från: 2020-04-21 Skapad: 2020-04-21 Senast uppdaterad: 2020-04-21Bibliografiskt granskad
Jonnergård, k., Larsson Olaison, U. & Stafsudd, A. (2019). Worker representation on corporate boards from a longitudinal perspective: Between corporate governance and industrial relations. In: : . Paper presented at WINIR Conference 2019, 19-22 September, Lund University.
Öppna denna publikation i ny flik eller fönster >>Worker representation on corporate boards from a longitudinal perspective: Between corporate governance and industrial relations
2019 (Engelska)Konferensbidrag, Publicerat paper (Refereegranskat)
Abstract [en]

At the intersection between industrial relations and corporate governance - i.e. corporate board worker representation - this paper applies three perspectives from the industrial relations literature (unitary, pluralist, and egoist) on changes in directors’ perceptions over time. Empirically, a longitudinal survey (1999-2014), filled out by both shareholder- and worker-elected directors in the largest listed Swedish corporations, is utilized to map differences and similarities between the two director populations regarding the degree to which the directors display pluralistic, unitarian or egoistic assumptions. The findings indicate differences between the two categories of directors than employee elected regarding the egoistic assumptions. Shareholder elected directors expose such assumptions to a significantly higher degree than worker-elected directors However, the assumptions that gain the highest means for both categories of directors are the ones connected to the unitary perspective. This leads to the conclusion that differences between worker-elected directors and shareholder elected directors regards the allocation of value added of the firm rather than how this value added has been created. The paper contributes to the industrial relations literature by linking perspectives on industrial relations, often understood as incommensurable, by considering a longitudinal development in perceptions among relevant actors participating in corporate boards. The paper also contributes to corporate governance understanding of how the institution worker-elected directors interact with the board mechanism.

Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-48166 (URN)
Konferens
WINIR Conference 2019, 19-22 September, Lund University
Tillgänglig från: 2020-04-21 Skapad: 2020-04-21 Senast uppdaterad: 2020-04-21Bibliografiskt granskad
Jonnergård, K. & Larsson Olaison, U. (2018). Does regulation matter? An empirical study of voluntary and mandatory CSR-reporting. In: : . Paper presented at 30th SASE Annual Meeting, June 23-25, 2018, Kyoto, Japan.
Öppna denna publikation i ny flik eller fönster >>Does regulation matter? An empirical study of voluntary and mandatory CSR-reporting
2018 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-46532 (URN)
Konferens
30th SASE Annual Meeting, June 23-25, 2018, Kyoto, Japan
Tillgänglig från: 2019-10-11 Skapad: 2019-10-11 Senast uppdaterad: 2019-10-11Bibliografiskt granskad
Jonnergård, K. & Larsson Olaison, U. (2018). Does regulation matter? An small-sizestudy of voluntary and mandatory CSR-reporting. In: : . Paper presented at Nordic Accounting Conference 2018, 15-16 November 2018, Copenhagen, Denmark.
Öppna denna publikation i ny flik eller fönster >>Does regulation matter? An small-sizestudy of voluntary and mandatory CSR-reporting
2018 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-46525 (URN)
Konferens
Nordic Accounting Conference 2018, 15-16 November 2018, Copenhagen, Denmark
Tillgänglig från: 2019-10-10 Skapad: 2019-10-10 Senast uppdaterad: 2019-10-10Bibliografiskt granskad
Jonnergård, K. & Larsson Olaison, U. (2018). Doxa of shareholders and owners: on the threshold of financialization. Accounting, Economics, and Law: A Convivium, 8(3), Article ID 20160011.
Öppna denna publikation i ny flik eller fönster >>Doxa of shareholders and owners: on the threshold of financialization
2018 (Engelska)Ingår i: Accounting, Economics, and Law: A Convivium, ISSN 2194-6051, E-ISSN 2152-2820, Vol. 8, nr 3, artikel-id 20160011Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Following financialization, there has emerged an understanding of what it implies to be a shareholder based on the shareholder value perception. However, as this shareholder value perception spreads internationally, it clashes with traditional perceptions. In this paper, we apply the language developed by Bourdieu to a Swedish public debate on equal treatment of shareholders in connection with the reform of the Swedish market for corporate control. Using Bourdieu’s conceptual framework, we describe how a global development interacts with the persistence of national practices. We conclude that in Sweden, local institutional investors have allied themselves with international institutional investors to enhance their positions in the restricted field of Swedish corporate control. Shareholder value is then used by these local actors as an argument to strengthen their position. At the same time, some of the controlling shareholders depart from their traditional position as industrial entrepreneurs and embrace a more financial approach to ownership, thereby altering both the power constellations and the capital, in Bourdieu’s sense, of the field.

Ort, förlag, år, upplaga, sidor
Walter de Gruyter, 2018
Nyckelord
Shareholder value, Financialization, Corporate governance, Sweden, Market for corporate control
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-46342 (URN)10.1515/ael-2016-0011 (DOI)000451097600004 ()2-s2.0-85058519275 (Scopus ID)
Forskningsfinansiär
Jan Wallanders och Tom Hedelius stiftelse, P007-0144:1
Tillgänglig från: 2019-09-25 Skapad: 2019-09-25 Senast uppdaterad: 2019-09-25Bibliografiskt granskad
Jansson, A., Jonnergård, K., Larsson Olaison, U. & Stafsudd, A. (2018). Financialization of a coordinated market economy: a longitudinal study. In: : . Paper presented at 30th SASE Annual Meeting, June 23-25, 2018, Kyoto, Japan.
Öppna denna publikation i ny flik eller fönster >>Financialization of a coordinated market economy: a longitudinal study
2018 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-46531 (URN)
Konferens
30th SASE Annual Meeting, June 23-25, 2018, Kyoto, Japan
Tillgänglig från: 2019-10-11 Skapad: 2019-10-11 Senast uppdaterad: 2020-10-02Bibliografiskt granskad
Organisationer
Identifikatorer
ORCID-id: ORCID iD iconorcid.org/0000-0003-4961-1569

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