The purpose of this study is to test the relation, if any, between use of fair value measurement and reported performance ratios of the firms and finally its effect on CEO compensation in Sweden. This research aims to contribute knowledge of decision makers about the performance-pay link in Sweden by comparing the changes of CEO compensations across the years, before and after the use of fair value method. In this sense, firms divided in two models of ownership structure: firms with family concentration and firms with dispersed ownership structure. This paper intent to contribute the explanations of existing researches from the USA and China about exponential increase in CEO compensation after the use of fair value method, with the data of Swedish listed companies. The data set of this study was highly dependent of the accessibility of information. In this sense, this research can be contributed with different data set, with more detailed scrutinise of data and in a longer research period. / <p>Acknowledgements</p><p>Having completed this master thesis in Linnaeus University in 2017, I would like to thank several individuals. I would like to start by thanking Andreas Jansson, Associate Professor of Accounting and Logistics at Linnaeus University, who inspired me about the subject and my supervisor Fredrik Karlsson, Senior Lecturer of Accounting and Logistics at Linnaeus University, for his sincere assistance, guidance and immensely valuable criticisms.</p><p>I owe special thanks to Ozan Uyanık for proofreading my paper, for his never-ending support and his whole year patience and endurance at times of stress. Another special thanks to my friends Ayşegül Girgin Ring and Şeniz Yılmaz for their valuable advice in econometrics and statistics.</p>
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:lnu-67436 |
| Date | January 2017 |
| Creators | UYANIK, Öznur |
| Publisher | Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO) |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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