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  • 1.
    Boers, Börje
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). University of Skövde, Sweden.
    Ljungkvist, Torbjörn
    University of Skövde, Sweden.
    Brunninge, Olof
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Nordqvist, Mattias
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Going private: A socioemotional wealth perspective on why family controlled companies decide to leave the stock-exchange2017In: The Journal of Family Business Strategy, ISSN 1877-8585, E-ISSN 1877-8593, Vol. 8, no 2, p. 74-86Article in journal (Refereed)
    Abstract [en]

    Our purpose is to understand the process of ‘going private’ decisions in family firms by applying a socioemotional wealth (SEW) perspective, specified in the following research questions: how do socioemotional wealth considerations influence owning families’ decisions to delist their publicly-listed companies? How do socioemotional wealth considerations change after the delisting of a firm? Based on case studies of two family firms, we elaborate upon the balancing of socioemotional and financial wealth considerations by the family owners, the assessment of which changes over time. Ultimately, we propose that the experiences from being listed can lead to the reevaluation of financial, as well as socioemotional, wealth considerations. By delisting, the companies reclaim independence and control, and the identity as a private family-owned firm becomes once again pronounced. We develop the SEW-perspective by viewing the decision to delist as a mixed gamble, in that owning families have to weigh personal and financial losses against SEW gains, thereby indicating how SEW-considerations change over time. We find that owning families are willing to sacrifice current SEW, accepting current financial losses for prospective increased SEW. Additionally, in this study we extend the argument that decisions to leave the stock market are tradeoffs between competing factors.

  • 2.
    Boers, Börje
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). Högskolan i Skövde, Institutionen för handel och företagande.
    Ljungkvist, Torbjörn
    Högskolan i Skövde, Institutionen för handel och företagande.
    Brunninge, Olof
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Nordqvist, Mattias
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Going private: Why family controlled, publicly-listed companies decide to leave the stock-exchange2015Conference paper (Refereed)
  • 3.
    Ljungkvist, Torbjörn
    et al.
    Högskolan i Skövde, Institutionen för handel och företagande.
    Österlund, Urban
    University of Borås.
    Dubious entrepreneurship and abnormal growth in a quasi-market2016Conference paper (Refereed)
  • 4.
    Ljungkvist, Torbjörn
    et al.
    Högskolan i Skövde, Institutionen för handel och företagande.
    Österlund, Urban
    Jönköping University, Jönköping International Business School, JIBS, Economics. University of Borås.
    Quasi-markets and abnormal growth: The case of the Swedish personal care assistance industry2018In: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 18, no 2, p. 5-22Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this study is to understand the growth of a quasi-market industry and the distribution of capital generated by the industry´s private companies.

    Methodology: Using a longitudinal case study approach, descriptive panel data and a regression analysis highlight the development of medium-sized Swedish companies within the personal care assistance (PA) industry.

    Findings: This study demonstrates a quasi-market growth cycle and how the hierarchical organizational dimension explains key figure differences between the business types of independent firms (undivisionalized) and conglomerate subsidiaries.

    Originality: This study is the first to reveal that quasi-market conditions open up for broad redistributions of capital to non-related conglomerate-owned industries. Thereby, non-intended industries receive public funding advantages.

  • 5.
    Pashang, Hossein
    et al.
    Borås University, Sweden.
    Österlund, Urban
    Borås University, Sweden.
    Johansson, Kjell
    Borås University, Sweden.
    Ljungkvist, Torbjörn
    Högskolan i Skövde, Institutionen för handel och företagande.
    Accounting principles and judgement2015In: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 15, no 2, p. 69-82Article in journal (Refereed)
    Abstract [en]

    Accounting principles are a set of ethical constructs that primarily serve to shift accounting towards the locus of ethical judgment. As such, principles help putting the ethical accountability at the “fields” of the entities and provide judgmental relationships or “fit” between ethical consideration and standards as well as various practices of accounting in innumerable ways. However, the current research debates of the ethical issues in accounting have been discursively shaped upon a set of distinctions that researchers make between two sets of dominant standards. These standards are drawn from the contexts of U.S, respectively International Accounting Standards Board (IASB) codifications. This notion should be added that these standards are uncritically defined as being either rules-based or principles-based. In fact, the current accounting debate treats the ethical issues in accounting through the focus on the technical features of the standards. This study will argue that the ethical problem of accounting cannot be adequately approached by the repeated references into the technical natures of the rules-based and principles-based standards. By highlighting the ethical roots of the accounting principles, we will emphasize that analysis of the standards and ethical issues in accounting needs to be judgmentally associated with the propositional promises of the accounting principles.

  • 6.
    Österlund, Urban
    et al.
    University of Borås, Sweden.
    Ljungkvist, Torbjörn
    Högskolan i Skövde, Institutionen för handel och företagande.
    Effects of capital structure, composition of managament team and performance among Swedish SME companies2015Conference paper (Refereed)
  • 7.
    Österlund, Urban
    et al.
    University of Borås.
    Ljungkvist, Torbjörn
    Högskolan i Skövde, Institutionen för handel och företagande.
    Quasi-markets and abnormal growth: The case of the Swedish personal assistant industry2018Conference paper (Refereed)
1 - 7 of 7
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