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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Managing the social- and financial dimensions in Swedish gazelle companies  - A qualitative study from the founder ́s perspective

Edberg, Elsa, Ryss, Josefine January 2019 (has links)
The study aims to create a deeper understanding and gain more knowledge about the complex and dynamic management processes in gazelle companies, in relation to both social- and financial aspects. We argue that financial challenges, such as funding and cash flow controls, are closely connected to social dimensions as human resources and company-specific strategies. Thus, it is not sufficient to handle them separately, since both social- and financial processes are closely connected and influenced by different stakeholders. The research displayed that human resources management practices and finance practices were more important than the other three dimensions. The companies that participated in our study also seem to have different attitudes towards external investors/stakeholders, depending on if they were founded before or after the financial crisis in 2008.
2

Påverkar könsbalansen inom styrelser användandet av icke-finansiella mått? / Does gender balance in boards influence the use of non-financial measures?

Berglund, Philip, Widepalm, Jacob January 2020 (has links)
Bakgrund: Könsbalansen i styrelser diskuteras ur rättvise-och effektivitetsperspektiv. Investerare har därför förväntningar på jämställda styrelser. Vissa länder inför också kvotering för att påskynda denna balans. Forskningen kring hur styrelsens sammansättning påverkar besluten om hur verksamheten styrs är inte entydig. Det verkar finnas ett visst samband där jämställda styrelser har mer fokus på specifika icke-finansiella mått som hållbarhet. Överlag så har det visat sig att företag som jobbar mer med icke-finansiella mått har bättre förutsättningar till att nå en bättre företagsstrategi på lång sikt. Det är dessutom viktigt att komplettera och balansera redovisningen av finansiella-mått med icke-finansiella mått för en bättre strategisk prestanda och implementationen av strategiska planer. Syfte: Studiens syfte är att förklara hur könsbalansen inom styrelser påverkar rapporteringen av icke finansiella mått. Metod: En kvantitativ studie som har utformats med av en deduktiv ansats. Studiens hypotes har skapats med teoretisk grund från Critical Mass, The Upper Echelon och det balanserade styrkortet. Datainsamling har gjorts med en innehållsanalys av primärdata från årsredovisningar. Urvalsmetoden består av en totalundersökning från bolag noterade på Large Cap på Nasdaq OMX Stockholm år 2018. Slutsats: Studiens resultat visar att det går att förkasta hypotesen “det finns ett samband mellan rapporteringen av icke finansiella mått och jämställda styrelser” eftersom OLS-regressionerna inte visar några signifikanta samband mellan jämställda styrelser och omfattningen av redovisningen av icke-finansiella mått kopplade till det balanserade styrkortet. Studien drar en slutsats om att könsbalansen inom styrelser varken har en negativ eller positiv påverkan på rapporteringen av icke-finansiella mått, då analysen inte har visat något statistiskt signifikant samband. / Introduction: The gender balance in boards is discussed from a fairness and efficiency perspective. Investors therefore have expectations of equal boards. Some countries have also introduced quotas to speed up this balance. The research on how the composition of the board affects decisions about how the business is governed is not clear. There seems to be a certain relationship where gender equal boards have more focus on specific non-financial measures such as sustainability. In general, it has been found that companies that work more with non-financial measures have better conditions for reaching a better corporate strategy in the long term. In addition, it is important to supplement and balance the reporting of financial metrics with non-financial metrics for better strategic performance and for the implementation of strategic plans. Purpose: The purpose of the study is to explain how gender balance within boards affects the reporting of non-financial measures. Method: A quantitative study designed with a deductive approach. The study's hypothesis was created with a theoretical basis from Critical Mass, The Upper Echelon and The Balanced Scorecard. Analysis of data has been done with a content analysis of primary data from annual reports through a census survey from companies listed on Large Cap on Nasdaq OMX Stockholm 2018. Conclusion: The study's results show that it is possible to reject the hypothesis “there is a relationship between the reporting of non-financial measures and gender equality boards” because the OLS regressions did not show any significant relationship between gender equality boards and the extent of the reporting of non-financial measures linked to The Balanced Scorecard. The study concludes that the gender balance within boards has neither a negative nor a positive impact on the reporting of non-financial measures, as the analysis has not shown any statistically significant relationships.

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