När IFRS 3 gavs ut 2005 innebar detta att företag årligen skall pröva nedskrivningsbehovet enligt IAS 36 och överge den gamla avskrivningsmetoden. Detta innebar att företagsledare nu skulle bedöma huruvida det fanns ett nedskrivningsbehov för företagets goodwill, och bedömningen företagsledare skall utföra enligt IAS 36 medför subjektivitet och således även godtycke. Det subjektiva utrymmet kan användas av företagsledare för att manipulera resultatet opportunistiskt, något som kan påverkas av företagsledares löneincitamen, b.la. från aktier, och karaktärsdrag. Resultaten i tidigare forskning är inte enhetliga gällande sambandet mellan aktieinnehav hos verkställande direktörer och goodwillnedskrivning, samtidigt som könet ser ut att spelar roll då tidigare studier visar att kvinnor tenderar att använda mer konservativ redovisning och justerar resultatet i lägre omfattning. Studiens syfte är således att undersöka om vd:ns aktierelaterade löneincitament påverkar goodwillnedskrivning, samt huruvida vd:ns kön har en modererande effekt på sambandet. En kvantitativ metod tillämpas i studien, där data inhämtas manuellt från företags årsredovisningar och genom Refinitiv under perioden 2016–2021. Studiens resultat visar ett positivt samband mellan aktieinnehavet hos verkställande direktörer och goodwillnedskrivningar. Vidare påvisar resultatet i studien dessutom ett förstärkande positivt samband när vd:ns kön inkluderas som modererande variabel för storleken på goodwillnedskrivningen, däremot visar studien ett insignifikant resultat gällande beslutet att skriva ned goodwill när vd:ns kön inkluderas som modererande variabel. / When IFRS 3 was issued in 2005, this meant that companies must annually test the need for impairment according to IAS 36 and abandon the old depreciation method. This meant that company managers would now assess whether there was a need to write down the company's goodwill, and the assessment that company managers must perform according to IAS 36 entails subjectivity and thus also discretion. The subjective space can be used by company managers to manipulate the result opportunistically, something that can be influenced by company managers' salary incentives, i.a. from stocks, and character traits. The results in previous research are not uniform regarding the relationship between shareholdings of managing directors and goodwill write-downs, while gender appears to play a role as previous studies show that women tend to use more conservative accounting and adjust the results to a lesser extent. The purpose of the study is thus to investigate whether the CEO's share-related incentives affect goodwill impairment, and whether the CEO's gender has a moderating effect on the relationship. A quantitative method is applied in the study, where data is collected manually from companies' annual reports and through Refinitiv during the period 2016–2021. The results of the study show a positive relationship between the shareholding of CEOs and goodwill write-downs. Furthermore, the results in the study also demonstrate a reinforcing positive relationship when the CEO's gender is included as a moderating variable for the size of the goodwill write-down, in contrast, the study shows an insignificant result regarding the decision to write down goodwill when the CEO's gender is included as a moderating variable.

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Purpose: Firm innovation is relevant in the fast paced business world. Recent years, research on board diversity has found that demographic and cognitive diversity have an impact on innovation, however this research is still inconclusive. To contribute to the research this thesis introduces informal hierarchy as a moderating variable to investigate if this can explain the previous contradictory findings.  Theoretical perspective: By using concepts from resource dependence theory, upper echelons theory, and behavioral theory, five hypotheses were formulated and tested.  Method: For board diversity Blau’s index was used, innovation was defined as an index of strategic change and informal hierarchy was measured as the dispersion of rank within the board, through the gini coefficient. 186 Swedish publicly listed limited liability firms were analyzed. Findings: The results provided evidence that neither demographic nor cognitive board diversity impacts innovation and informal hierarchy does not have a moderating role on that relationship. However, the findings suggest a direct relationship between informal hierarchy and innovation. Another finding suggests that board size and informal hierarchy separately has a negative impact on innovation, however when both board size and informal hierarchy is present there is a slightly positive effect on innovation.

Understanding managerial behavior and its underlying motivations is of key interest in times where the role of business in society is generally viewed critically. While CEO influence on strategy making processes is almost undisputed, little attention has explicitly been paid to how CEO values and the characteristics of the top management team (TMT) interact in shaping corporate strategy making. This is surprising if one follows the assumption that top managers who work closely together will by necessity influence each other's actions. Hence, we would expect the CEO-TMT interface to be vital in understanding how leadership influences strategy making. To address this, we propose a model in which the personal values of the CEO have a direct effect on the characteristics of corporate strategy making processes yet where this association is moderated by TMT diversity. We test the model with data from Austria and Germany obtained through a large-scale survey conducted in spring 2015 and a follow-up survey conducted in fall 2015 and find general support for our model. CEO values geared towards self-transcendence (as opposed to selfinterest) seem to be associated with more formal strategy making processes, while values geared towards openness to change (as opposed to conservation) are found to be associated with more flexible and less externally open ones. TMT diversity moderates all of these relationships. Our results add to upper echelon theory as well as to strategy process research and highlight promising avenues for future research.

Purpose – To find out what factors hinder and promote SMEs to practice sustainable business. Methodology – Qualitative case study based on interviews and archival data. Findings – This research resulted in five different propositions. 1. Corporate reputation plays a role in contributing to  SMEs’ sustainable practices. 2. The scarce resources of SMEs induce difficulties to maintain a balance between short-term financial goals and long-term sustainability goals, which hinders SMEs to undertake sustainable practices. 3. The scarce resources of SMEs induce internal misalignments in expectations between different stakeholders, which hinders SMEs to undertake sustainable practices. 4. Affiliations and social networks of top managers play a role in contributing to their SMEs’ sustainable practices. played a vital role in promoting the sustainability practices of their SMEs. 5. Less diversity in the top management team hinders SMEs’ sustainable practices. Contributions - This thesis enhances understanding of the factors influencing the implementation of sustainable practices in SMEs from a manager's perspective, filling a knowledge gap in the financial sector. It also provides insights into the complex relationship between subsidiaries and headquarters, highlighting the dynamic balance between sustainability, financial goals, and directives from the headquarters.

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Background: Prior literature on diversity within BODs and TMTs is predominantly situated within thecontext of conventional organizations. However, sports clubs differ somewhat fromconventional organizations due to the inclusion of an additional performance metric toconsider, sports performance, which stands as their foremost priority. As sports clubsoperate under a heightened-paced landscape with far more external pressure, the necessityto extend governance research into this rather new area of investigation is of interest. Purpose: The purpose of the thesis is to investigate the impact of BOD and TMT diversity on sportsclubs’ sports and financial performance and how media influence this relationship. Method: This thesis employs a deductive approach, utilizing a quantitative method, to investigatethe research objectives. The analysis is based on 144 observations from 24 distinct Swedishsports clubs. Depending on the performance metrics being measured, the data is examinedusing either multiple linear regression or ordinal regression. Conclusion: The study supports three of its eight hypotheses, namely that BOD diversity has a positiverelationship with sports performance and that media moderate the relationship betweenTMT diversity, partially BOD diversity and financial performance.

Background: The "introduction of new public management" in institutions of higher education has brought a measurement-minded form of governance based on "doing more with less". At the same time, universities have increasingly become institutions where documentation proving the conformation to norms of society is more important than the actual outcomes of the organization. A more viable strategic mind set based on the core goals of higher education is therefore required in order to increase the congruence between stated goals and outcomes. Purpose: The purpose of this thesis is to explore how the demographics in boards and top management teams in higher education affect performance through the mediating role of cluster development. Method: This thesis has an abductive research approach as we emanate not only from previous theoretical discussions on public governance, upper echelon and cluster development, but also from a qualitative pilot study where we explore the cluster development concept in the university context. Our quantitative study is a cross-sectional study based on partly a survey sent to most directors and managers in higher education in Sweden, and partly independent data collection from financial reports and other sources. Results and conclusion: The results are based on a small sample with few observations which imply that we cannot draw strong conclusions based on our statistical findings. We can however discern different indications of relationships between certain demographic diversity factors in boards and top management teams and certain aspects of cluster development. There are however mixed indications regarding the relationship between cluster development and university performance. / Bakgrund: Införandet av new public management i universitet och högskolor har fört med sig ett mätningsfokuserat styre som bygger på "att göra mer med mindre". Samtidigt har lärosätena allt mer blivit institutioner där dokumentation som styrker samhällets krav är viktigare än det faktiska utfallet i organisationen. En mer livskraftig strategisk utveckling som baseras på de verkliga målen för högre utbildning krävs därför för att öka kongruensen mellan uppsatta mål och utfall. Syfte: Syftet med uppsatsen är att undersöka hur demografiska egenskaper i styrelser och ledningsgrupper inom universitet och högskolor påverkar prestation genom klusterutveckling. Metod: Denna uppsats har en abduktiv forskningsansats eftersom vi inte endast utgår ifrån tidigare teoretiska diskussioner om offentlig styrning, upper echelon och klusterutveckling, men också från en kvalitativ förstudie där vi utforskar klusterutveckling i universitetssammanhang. Vår kvantitativa studie är en tvärsnittsstudie baserad på dels en enkät som skickats till de flesta styrelseledamöter och medlemmar i ledningsgrupper i alla svenska universitet och högskolor i Sverige. Den är även dels baserad på självständig datainsamling från årsredovisningar och andra källor. Resultat och slutsats: Resultaten baserar sig på ett litet urval med få iakttagelser vilket innebär att vi inte kan dra säkra slutsatser utifrån våra statistiska analyser. Vi kan dock urskilja olika indikationer på samband mellan vissa demografiska mångfaldsfaktorer i styrelser och ledningsgrupper och vissa aspekter av klusterutveckling. Det finns dock blandade resultat om förhållandet mellan klusterutveckling och universitetens och högskolornas prestation.