En studie om medelstora företags inställning till bolagskoden
Abstract (Summary)After a series of observed accounts scandals in the world examinations have accelerated about whether a code for the business world shall be legislated or not. Trust Commission have set up a Swedish code for corporate governance that corporate on the A and O-list either shall comply or explain the divergence. The purpose is to build up the stock markets and the business world’s trust for the noted companies in Sweden. The goal is that all companies in the Swedish stock exchange shall implement the rule agency in time. The chief of Stockholm stock exchange Jukka Ruuska is hoping that many of the companies that are not required to follow the code will do that of free will. Are companies willing to apply something, which is voluntary? What attitude do middle -bracket companies have, which are not noted on the stock exchange to the realization of the code?The purpose with this composition is to find out what attitude middle -bracket companies in Sweden have to the realization of the code and to investigate which effects the companies believe the new code will bring.The study is based on a qualitative research approach with element of six interviews. We have chosen to demarcate us to middle -bracket companies in Sweden, which have 17-500 employees and are not noted on the Swedish stock exchange.It has been shown in the study that participating companies consider that there is a need of corporate governance in Sweden. The companies believe that increased accounting affect the faith for the corporate governance positive. Observance of the code should, according to the interviewees, be documented as a proof on observance. Participating companies were vaguely initiated in the different parts of the code, but are of the opinion that middle-bracket companies should apply parts of the code.We believe that more information should be given from both Kodgruppen’s side and also support and knowledge from auditor’s range.
Source Type:Master's Thesis
Date of Publication:08/24/2006