Företagsekonomiska institutionen

Forskningsprojekt

Information om projekten finns endast på engelska. 

Contemporary issues of IT, managing and organising

The overall aim and ambition of this project is to create a joint platform for researchers that have an interest in IT and management related issues. The purpose of the platform is to invite and foster shared research activities within this area of interest. The main current activity is a book project that focuses on seven aspects of IT, Managing and Organising: Practice, Routines, Roles, Affordances, Cognition, Strategy and Sociomateriality.

Project members: Cecilia Gullberg, Dariusz Osowski, Einar Iveroth, Fredrik Nilsson, Inti Lammi, Jan Lindvall, Jason Crawford, Jenny Svensson (SH), Jukka Hohenthal, Katarzyna Cieslak, Leon Caesarius, Mathias Cöster, Nils-Göran Olve, Ravi Dar, Shruti Kashyap and Åke Walldius (KTH).

Performance management and sustainability

The goal for the project is to identify challenges and solutions in performance management systems when integrating sustainability perspectives.  The theoretical foundation for the project is Ferreira and Otleys (2009) definition of Performance management systems and the empirical studies will be performed in three different organisations: the municipalities of Uppsala and Örebro, and Telia.

Project members: Mathias Cöster
Co-operation partners: Raine Isaksson - project leader, Department of engineering scineces; Rickard Garvare and Helena Ranängen Luleå University of technology; Åsa Rönnbäck Swedish quality management academy (SQMA)
Duration: Late spring 2017- fall 2018
Financed by: Swedish quality management academy (SQMA)

Strategic pricing and price models

An research activity performed by Centre for Advanced Studies in Innovative Pricing (CASIP). Its focus is how new price models may enable firms to realize strategy, recognising that modern business models usually lead to multiple relationships where pricing has an impact on incentives and long-term joint developments. CASIP has developed a model which is currently tested for practical use, supported by a computerised graphical tool.

Project members: Mathias Cöster, Einar Iveroth, Nils-Göran Olve
Co-operation partners: Masaki Hayashi, Department of Game Design; Carl-Johan petri, Alf Westelius, Linköping University
Duration: CASIP is an ongoing research collaboration where the participating researchers continue to arrange tracks in conferences, write articles, inspire doctoral candidates in their research activities, and apply for external funding.
Financed by: Uppsala University

The Neuroaccounting group

We explore associations between brain-controlled functions and accounting behaviour. This new group has emerged out of collaborative work with neuroscientists and psychologists, building on the proposition that knowledge about the brain is essential if we want to understand why and how accounting information affects judgment, decision-making and other behavioural outcomes.

Project members: Janina Hornbach, Jenny Gustafson Backman, Lars Frimanson and Frank Hartmann.
Financed by: The Swedish Foundation for Humanities and Social Science, Handelsbankens Research Foundations, The Swedish Research School of Management and Information Technology, and The Swedish Auditing Academy.

The information content of interim reporting from a financial analyst perspective

In the last decade, there have been continuous discussions as to whether stock markets impose excessive disclosure requirements on listed firms. In Sweden, the expression “kvartalskapitalism" is used to denote the shortsighted view on corporate decision­ making that frequent reporting nurture. Several large firms listed in London (e.g. BHP Billiton and Unilever) have opted to reduce their reporting frequency and reporting depth. These changes stand in stark contrast to the increased reporting requirements caused by the introduction of International Financial Reporting Standards.

Our point so far is not to prematurely argue that quarterly reports are necessary or unnecessary, but to show that we do not know what information is in the report, and we do not know how the market reacts to it. Consequently, the purpose is to investigate whether quarterly reports provide useful information to investors. In particular, we are interested in the interplay between quarterly reports and financial analyst expectations. This interplay determines market reactions and ultimately sets the firms capital cost.

Project members: Joachim Landström, Mattias Hamberg, Daniel Brännström, Qishen Yang
Duration: - 2018
Financed by: SHB Forskningsstiftelser

The Teachings of Management, Perceptions in a society of organisations

The project seeks to relate ideas of organisation and management and give a comprehensive overview over a belief system that is often taken for granted or ignored all together. It identifies a coherent set of presumptions prevalent in contemporary society and seen to be necessary to the idea of 'organisations', despite the generally acknowledged fact that they are largely unfeasible.

Project member: Karin Brunsson
Duration: - 2017

Payout policies and stock preferences

Financial economics has undergone a very rapid development in the past forty years and the research within the area has indeed changed. With access to detailed data related to stock ownership in public listed firms in Sweden, researchers (as well as students) at the department have exploited and contributed to the field by detailed empirical studies. For instance, international collaboration with academics in the U.S. as well as in the Netherlands and South Africa have exploited the database with a focus primarily on: (a) stock portfolios and portfolio performance by individual investors, (b) payout policies (i.e., ordinary cash dividends and stock buybacks) in Swedish firms, (c) payout policy in public firms after controlling for the ownership structure (dispersed, concentrated), (d) various corporate events. Specifically, the following projects, and co-authors, within the area of financial economics are as follows:

  1. “Payout Concentration in Industrial and Financial Firms” (Kent Baker, American University, Washington, USA; Adri De Ridder, UU).
  2. “Payout Policy in Industrial and Financial Firms” (Kent Baker, American University, Washington, USA; Adri De Ridder, UU).
  3. “Corporate Dividend Policies and a test of the life-cycle theory” (Kent Baker, Amrican University, Washington, USA; Adri De Ridder, UU).
  4. “Trading and stock buybacks programs” (Alice Bonaime, University of Arizona, Tucson, USA; Adri De Ridder, UU)
  5. “Reverse Stock Splits and Ownership Structure” (David Burnie, University of Michigan, Kalamazoo, USA; Adri De Ridder, UU).
  6. “Alphabetic biases and stock investments” (Annalien de Vries, University of Stellenbosch, South Afrika; Adri De Ridder, UU).
  7. “Investment mistakes within the Swedish PPM-system” (Marc Kramer, University of Groningen, The Netherlands; Adri De Ridder, UU).
     

Corporate Governance and Financial Decisions

The aim of the project is to investigate how corporate governance impacts financial decisions in firms. In particular, we explore different aspects of ownership structure, including ownership concentration, dual class shares, or owners’ types and how they affect agency relationships between different firm's stakeholders. The decisions studied concern, for example, executive compensation, disclosure of executive compensation, and choice of financial structure.

Project members: Mattias Hamberg, Katarzyna Cieslak, Derya Vural, Jon Frank (Department of Economics)
Financed by: Partly funded by Tom Hedelius and Jan Wallander Foundation