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7 Ownership and usage of control-enhancing mechanisms
University of Borås, Faculty of Textiles, Engineering and Business.
2023 (English)In: Corporate Governance in a Nordic Setting: The case of Sweden / [ed] Peter Beusch , Kristina Jonäll, Svetlana Sabelfeld, Berlin: De Gruyter , 2023, p. 79-96Chapter in book (Refereed)
Abstract [en]

In this chapter, one of the unique features with the Swedish governance system is dis-cussed, namely the large presence of controlling owners and the frequent usage of so-called control-enhancing mechanisms (CEMs), i.e., control devices that allows separation of ownership and control. The chapter is divided into four sections, where Section 1presents a theoretical background to agency conflicts in firms with concentrated ownership. Section 2 continues with defining commonly applied CEMs and provides data on the usage of CEMs in Sweden and other European countries. Section 3 reviews accounting-and finance-oriented research studies with evidence on the effects of CEMs in Sweden. Last, Section 4 discusses the challenges with an EU-level corporate governance system. 

Place, publisher, year, edition, pages
Berlin: De Gruyter , 2023. p. 79-96
National Category
Economics
Research subject
Business and IT
Identifiers
URN: urn:nbn:se:hb:diva-30973DOI: 10.1515/9783110725346-007Scopus ID: 2-s2.0-85179631947ISBN: 9783110725315 (print)ISBN: 9783110725346 (electronic)OAI: oai:DiVA.org:hb-30973DiVA, id: diva2:1817907
Available from: 2023-12-07 Created: 2023-12-07 Last updated: 2024-02-01Bibliographically approved

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Vural, Derya

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