Browsing by Author "Gustafsson, Mikael"

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DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9
(2018-07-02) Erlandsson, Erik; Gustafsson, Mikael; University of Gothenburg/Graduate School; Göteborgs universitet/Graduate School
Purpose: With the introduction of IFRS 9, entities can elect to report changes in fair value of equity investments not held for trade in other comprehensive income or in profit and loss. The purpose of this paper is to present descriptive data on entities which made this choice. The purpose is also to find determinants of the choice made. Theory: This study has a framework consisting of positive accounting theory. Since the choice does not affect total equity, contracting incentives cannot explain the choice. Instead, the hypothesis development is based on assumptions related to empirical evidence of salient volatility avoidance, how the market values different performance statements and CEO job security. Method: Descriptive data is presented in tables and in text. Six hypotheses are tested using proxies in regression models. Result: Of the 115 entities which disclosed the choice, 73 percent elected to make use of the FVOCI option. 110 entities did not disclose the choice as of the fourth quarterly report of 2017. Higher level of materiality of equity investments not held for trade increases the probability that entities disclose the choice. One out of the six hypotheses was not be rejected; a higher share of independent board members in relation to inside board members on the board of directors increase the probability that entities will make use of the FVOCI option. Leverage was significant in the opposite direction to what was hypothesized; higher leverage increased the probability that entities choose FVPL. We found that materiality, CEO board membership, CEO incentives and higher perceived risk of the entity could not predict which choice was made.
Determination of biomechanical key parameters in women’s long jump - An analysis of Swedish elite athletes in a competitive setting
(2015-08-10) Gustafsson, Mikael; Zärnblom, Daniel; University of Gothenburg/Department of Food and Nutrition, and Sport Science; Göteborgs universitet/Institutionen för kost- och idrottsvetenskap
Längdhoppsteknik har undersökts i ett flertal studier där både elitidrottare testats och olika modeller skapats för att kunna bestämma den optimala tekniken. Studier som undersöker kvinnliga längdhoppare är dock få och det råder dessutom ingen konsensus kring vilka variabler som är mest viktiga för en optimal längdhoppsprestation. Syftet med denna studie var att bestämma hur nyckelvariabler påverkar längdhoppsprestation hos kvinnliga längdhoppare på elitnivå. Viktiga längdhoppsvariabler identifierades genom en bakgrundsanalys av tidigare studier där dessa variabler sedan blev analyserade statistiskt gällande relation med och förmågan till att förutsäga hopplängd. 2-D höghastighets video från längdhopps SM 2014 analyserades och totalt blev 33 hopp överförda digitalt. En regressionsanalys visade på att löphastigheten fram tills hoppet var den absolut viktigaste variabeln, där detta kunde förklara 40 % av hopplängden. Andra viktiga variabler som ledde till en längre hopplängd var; förlust av mekanisk energi, kortare distans mellan tå och bräda, större höjdförändring av kroppens masscentrum, lägre maximal knäflektion och kortare kontakttid med marken. En modell bestående av en hastighet, en träffsäkerhets och en teknik variabel kunde förklara 55 % av hopplängden. Slutsatsen var att löphastighet fram tills hoppet är den viktigaste variabeln som skiljer de bästa atleterna från resten, dock verkar det som om individuella teknikparametrar ändå påverkar den slutgiltiga hopplängden till en väldigt stor del.
Tabloidiseringstendenser - i det redaktionella innehållet
(2014-10-17) Gustafsson, Mikael; University of Gothenburg/Department of Journalism, Media and Communication; Göteborgs universitet/Institutionen för journalistik, medier och kommunikation
The daily newspaper market in Sweden has been a mighty strong media market, except for major market crisis which occurred in the 1990s in Sweden, that led to several newspapers came into an economic crisis. One of the actions that many Swedish newspapers did was to reduce the physical size of the newspaper from broadsheet to tabloid. After studying several academical studies from scientists and students who claim and show in their results that the tabloid tendencies has spread out in the editorial content I discovered that the common thing for these studies where firstly, that there were not many studies that showed the tabloid tendencies of the editorial content in a longer historical perspective, secondly that the studies jointly studied tabloidization tendencies (how the editorial content changed from writing about hard news to write about soft news) in the editorial content of newspapers that have changed the physical format size. The material that was analysed was tabloid tendencies in news articles in two daily Swedish newspapers, Jönköping-Posten (broadsheet) and Aftonbladet (tabloid) in the years 50s, 60s, 70s, 80s and 90s. The goal was to see if or how much of the editorial content of news articles that changed over time by tabloid tendencies in individual daily newspaper as well as a comparison of the various newspaper formats. This lead to the purpose of this master study: To investigate if it exists tabloid tendencies in the editorial content of news articles in the Swedish newspapers Aftonbladet and Jönköping-Posten between the 1950s to 1990s. In addition this purpose was operationalized from theories of tabloidization, the main theories that are used in this master study is developed by the researchers Shelly McLachlan and Peter Golding and their definition for tabloidization range, form and style. The best tool to analyse the material that have been gathered was to use of quantitative content analysis. The main tool used was the coding scheme that had been developed prior to the collection of information. This coding scheme are used for each article that are analysed. With the code scheme 1767 news articles was analysed (Aftonbladet 811 news articles and Jönköping-Posten 956 articles) and from these articles the tabloid tendencies in news articles was analysed by McLachlan and Goding theory of range, form and style. The main findings in this master study show that tabloidization tendencies in news article in Swedish daily newspapers are more common in Aftonbladet (a tabloid newspaper) then Jönköpings-Posten ( a broad sheet newspaper) over time. However it also shows that Jönköpings-Posten has a lot of tabloidization tendencies in their news articles. During the master study it was discovered the lack of historical research regarding tabloidization tendencies of Swedish daily newspapers and other media like television. If more scientists decided to do such studies, it would also be interesting to see where the Swedish newspapers will be placed in Collin Sparks chart ”Two Axes of journalism”. However, there are many studies that examine tabloidization, how the graphical space has increased in Swedish newspapers (form). This study shows that there are other fields of tabloidization tendencies that haven’t been so well examined by the researchers (range and style), therefore I suggest more research in those fields. This study show that even news articles have been exposed by tabloidization tendencies and as a part of the media critics field I think that have to be more examined
The including of rent for premises as costs for leases -Compliance with disclosure requirements for leases in K3 regarding rent for premises
(2016-03-15) Pagerup, Andreas; Gustafsson, Mikael; University of Gothenburg/Department of Business Administration; Göteborgs universitet/Företagsekonomiska institutionen
In recent years, Swedish accounting has undergone major changes, particularly regarding the K3 regulatory framework. Bigger companies whose financial year began after December 31, 2013 have to comply with K3, however, K3 compliance is optional for smaller companies who could instead choose to comply with K2. We have discovered some companies in the trade industry do not include rent for premises in lease disclosures, which is, compared to previous regulations, a new requirement for K3. The purpose of the thesis is to not only investigate to what extent K3 compliant companies include rent for premises in the disclosure of leases, but also to investigate underlying factors as to whether or not rent for premises is included in the lease disclosures. We have, based on two existing theories and previous research, formed hypotheses that we have tested in order to find explanations for the companies’ accounting choices and lack of disclosure regarding the rent for premises. Previous research has mostly dealt with earlier standards in Sweden and the IFRS. However, we focused on the K3 in our study using a quantitative method based on company annual reports from 2014. It turned out that 56 of our total sample of 178 companies did not include rent for premises in the disclosure for leases. We conducted a regression analysis which shows that the agency theory, stakeholder perspective and previous research about the relationship between information and audit firms can explain the omission of rent for premises in the disclosure of leases.